Tafsir of Luqman 31:26

(To Allah belongs whatever is in the heavens and the earth) [in terms of creation, ownership, and disposal; no one besides Him, the Almighty and Majestic, has any independence or partnership in them. Therefore, no one besides Him, Glory be to Him and Exalted, is worthy of worship within them in any way whatsoever. This is a refutation of their belief from another angle, for the owned does not become a partner to its owner, so how could it deserve what is his right of worship and other things?]

(Indeed, Allah is the Free of need) [from everything] (the Praiseworthy) [the one worthy of praise, even if no one were to praise Him, the Almighty and Majestic; or the One who is praised in reality, whom every creature praises through the tongue of their state].

This sentence acts as an answer to what might likely occur to some corrupted minds: "Is the exclusivity of what is in the heavens and the earth to Him, the Almighty and Majestic, due to His—Glory be to Him—need for it?" It is an answer that denies the need in the most eloquent manner. It would have sufficed in the answer to say, "Indeed, Allah is Free of need," but the sentence was brought with the inclusion of restriction (al-hasr) for the sake of hyperbole. "The Praiseworthy" was also brought as a confirmation of what the statement implies regarding the negation of need, by indicating that He, the Exalted, is the Bestower of favor upon all others, or that He is characterized by all attributes of perfection; so contemplate this deeply.

Al-Tayyibi said: "The saying of the Almighty, 'To Allah belongs whatever is in the heavens and the earth,' is a belittlement of them and an indication that He, the Almighty, is free of need from them, their praise, and their worship. For this reason, He provided the cause by His saying—Glory be to Him—'(Indeed, Allah is the Free of need)'—that is, from the praise of the praisers—'(the Praiseworthy)'—that is, the One worthy of praise, even if they do not praise Him, the Almighty and Majestic."