Tafsir of As-Saffat 37:180

Exaltation is to your Lord, the Lord of Might, above what they attribute [to Him].

This is a declaration of transcendence for Allah—exalted be His status—above all that the polytheists describe Him with, from things that do not befit the side of His Majesty and Omnipotence. This includes both what has been narrated about them in this noble Surah and what has not been narrated, among which is the fulfillment of the promised [victory] according to the necessity of His previous Word, especially the right of the Messenger (peace and blessings be upon him).

This is indicated by the reference to the title of 'Lordship' (Rubūbiyyah), which expresses upbringing, perfection, and absolute ownership, through its attribution first to his pronoun (peace and blessings be upon him) and secondly to 'Might' (al-ʿIzzah). It is as if it were said: "Exalted is He who is your Lord, your Perfecter, and the Possessor of Might and Overwhelming Power in an absolute sense, above what the polytheists attribute to Him from things—among which is the abandoning of your victory over them, as is indicated by their haste for punishment."

The meaning of His, the Exalted, possessing Might in an absolute sense is that there is no might for any of the kings or others except that He—Mighty and Majestic is He—is its Owner.

Al-Zamakhshari said: "The 'Lord' (Rabb) is attributed to 'Might' (al-ʿIzzah) because of His exclusivity to it; it is as if it were said: 'The Possessor of Might,' just as you say 'a man of truth' (ṣāḥib ṣidq) due to his exclusivity to truth." Then he mentioned the permissibility of intending the meaning we have mentioned. The difference is that the attribution, according to what we mentioned, implies that He—glory be to Him—is the Bestower of Might (al-Muʿizz), while according to the other view, it implies that He—Mighty and Majestic is He—is the Mighty (al-ʿAzīz) in His own Essence. Each perspective contains a degree of hyperbole that the other lacks.