Tafsir of Az-Zukhruf 43:16

(Or has He taken from what He creates daughters?)

The "Am" (or) is disconnected, and the meaning it carries is that of "bal" (rather/nay) for transition. The interrogative hamza is for denunciation and expressing astonishment at their state.

Regarding His saying: (And has He favored you with sons?)

"Am" is either a conjunction connected to "taken" (ittakhadha) in the sense of denunciation and astonishment, or it is a circumstantial qualifier (hal) of its subject, with an implied "qad" or without it. The shift to addressing them directly (in "lakum" - for you) is to intensify the denunciation. That is: Nay, has He, glory be to Him, taken from His creation the baser of the two kinds, while choosing for you the better of them? The meaning is: Suppose that the attribution of taking a child to Him, glory be to Him, were permissible as a hypothesis; are you not aware of the extremity of the injustice you have committed in this division, and the ugliness of what you have claimed—that He, glory be to Him, preferred you over Himself with the better and highest of the two parts, while leaving for Him, majestic is His glory, the worst and lowest of them? You are in a state of the utmost ignorance and stupidity.

The use of the indefinite "daughters" (banatin) and the definite "sons" (al-banina) is due to the context of what is implied regarding them of insignificance and magnificence, respectively.

Regarding His saying: