{Say, "Show me those whom you have attached to Him as partners"}

This is an inquiry regarding their false pretense after the argument has been established against them, as an intensification of their censure. Arūni (Show me), according to what Abu Hayyan prefers, carries the meaning of a’limūni (inform me/let me know), and thus it takes three objects: the pronoun of the first person (the ya), the relative pronoun (al-ladhīna), and shurakā'a (partners). The pronoun referring back to the relative noun is omitted, meaning: allaqtumu hum (those whom you have attached). The intended meaning is: "Inform me, by way of argument and evidence, how the partnership is manifested."

It is also permissible that ra'ā is the visual verb, which is rendered transitive to two objects via transmission: the first-person pronoun and the relative pronoun, while shurakā'a serves as a state (hal) from the omitted pronoun of the relative clause—meaning: "you attached them while imagining their partnership"—or as a second object for the verb alhaqtum (attached), due to its implication of the meaning of "making" or "naming." The intended meaning is: "Show them to me so that I may see by what attribute you have attached them to Allah—the Almighty and Majestic—who has nothing like unto Him in the merit of worship." Or, "you have attached them to Him, the Glorified, by making them or naming them partners." The purpose is to manifest their grave error.

Some of the illustrious scholars have said: The literal meaning of arūni (show me) is not intended, because the Prophet (peace be upon him) already saw them and knew them. Therefore, it is a metaphor and a representation. The meaning is: "When that which you have claimed to be a partner is brought forth before the eyes—consisting of wood or stone—your disgrace will be complete." This is similar to saying to a man of ignoble descent, "Name for me your father whom you compare to such-and-such a noble person." You do not intend the literal act of naming, but rather you intend to censure him, for if he were to name his father, he would be disgraced.

{Nay!}

This is a rebuttal to them regarding their claim of partnership, after having dismantled it through refutation, just as Ibrahim (peace be upon him) said: {Fie upon you and upon that which you worship besides Allah} after he had silenced his people.

{But He is Allah, the Almighty}

Meaning, the One described with the overwhelming dominance that necessitates the necessity of existence.

{the Wise}

The One described with the dazzling wisdom that necessitates comprehensive knowledge of all things. These "attached ones" are isolated from being described as such, and are a million miles away from hovering near what that necessitates.

The pronoun [in "Huwa"] either refers to what is in the mind, and what follows—"Allah"—functions as the predicate for it, with "the Almighty, the Wise" being two attributes for the Majestic Name. Or, it refers to our Lord in His saying (Exalted is He): {Our Lord will bring us together}, according to one opinion. Or, it is the pronoun of the state (dhamīr al-sha'n), with "Allah" being the subject and "the Almighty, the Wise" being its predicate, and the sentence serves as the predicate of the pronoun of the state, since the predicate of the latter must be a sentence, according to the correct view.