Tafsir of Luqman 31:11

(This)—meaning what was mentioned of the heavens, the earth, and the remaining enumerated matters—(is the creation of Allah)—meaning His created work. (So show Me)—meaning inform Me and tell Me; the fa (so) is positioned as the response to an implied conditional, meaning: "If you have known that, then show Me" (what those other than Him have created)—from among those you have taken as partners alongside Him—Glorified is He—in worship, such that they deserved worship thereby.

(What) (the ma-dha) may be considered a single interrogative noun, serving as the direct object of khalaqa (created), placed at the beginning due to its inherent right to precedence. Alternatively, ma alone may be an interrogative noun serving as the subject, and dha as a relative noun serving as its predicate; the sentence then acts as a suspended clause serving in place of the second object of "show Me." It is also possible that ma-dha in its entirety is a relative noun—it has been used as such, albeit rarely, according to what Abu Hayyan stated—and it would thus be the second object of the verb, with the referent pronoun (the 'a'id) being omitted in both interpretations.

His saying, Exalted is He: (Nay, the wrongdoers are in manifest error) is a rhetorical transition (idrab) from rebuking them with what was mentioned to recording against them their manifest error. This necessitates turning away from addressing them with sound, rational premises, because it is impossible for them to understand anything from them by which they might be guided to the knowledge of the falsehood of what they are upon, or be influenced by the logical compulsion and rebuke to desist from it. The noun (the wrongdoers) was placed in the position of their pronoun to indicate that, by their shirk (associating partners with God), they are placing something in other than its proper place, transgressing the limits, and wronging their own selves by exposing them to eternal punishment.