Tafsir of Ghafir 40:62

"That" refers to the One characterized by the aforementioned attributes, which necessitate Divinity and Lordship.

"Allah, your Lord, Creator of all things, there is no deity except Him." These are synonymous predications; the subsequent ones specialize the preceding ones and reduce their ambiguity in concept—in view of their original linguistic derivation—while confirming them. It is permissible in some of these to regard them as adjectival or as appositives (badal).

"Creator of all things" was placed after "There is no deity except Him" in the verse in Surah Al-An'am, whereas here it is placed before it. This is because the intended purpose here, as has been said, is a refutation of those who deny the Resurrection. Thus, it was appropriate to advance that which points to it: that since the origin of all things is from Him, Glory be to Him and Exalted, so too is their restoration.

Zayd ibn Ali read "Khaliqa" (Creator) in the accusative case (nasb) as a marker of specification (ikhtisas), meaning: "I mean, or I specify, the Creator of all things." Consequently, "There is no deity except Him" becomes a new sentence (isti’naf), acting as the result of the mentioned attributes. It is as if it were said: Allah the Exalted is characterized by the aforementioned attributes, and there is no deity except the One who is characterized by them; thus, "there is no deity except Him."

"How then are you deluded?" That is: How, and from what direction, are you turned away from the worship of Him, Glory be to Him, to the worship of other than Him, the Exalted and Majestic? Talha read it in one transmission as "Yu'fakun" (are they deluded) with the third-person prefix (ya).