Tafsir of Az-Zukhruf 43:27

This is a conjunctive exception (istithna’ muttasil) if we hold that “ma” (what/that which) is general, applying to both sentient beings and others, and that they used to worship Allah the Exalted and the idols. This does not constitute the [prohibited] act of associating others with Allah the Exalted—which must be avoided due to the implication of parity between Him, Glorified and Exalted be He, and others—because the text contains clear evidence to the contrary. Alternatively, it is a disjunctive exception (munqati’) based on the view that “ma” is restricted to non-sentient beings, that taghlib (generalization) is not applicable here at all, and that they did not worship Allah the Exalted; or that they did worship Him, Mighty and Majestic be He, but that His worship, when coupled with shirk (polytheism), is tantamount to non-existence. In both views, the status of the relative pronoun (al-mawsul) is in the accusative case (nasb).

Al-Zamakhshari permitted it to be in the genitive case (jarr) as a substitute (badal) for “ma” which is governed by the preposition “min”. This is subject to discussion, for it would then be an exception from a positive sentence (mujab), and they generally do not permit substitution in such cases. The justification provided is that the sentence carries the meaning of a negation, for the meaning of {Verily, I am innocent of what you worship} is "I do not worship what you worship." It is thus analogous to the saying of Allah the Exalted: {But Allah refuses save to perfect His light}. However, that instance is in a "vacuous" construction (mufarragh), whereas this is one where the entity from which the exception is made (mustathna minhu) is mentioned. Yet, they do not restrict this [rule of negation] to the mufarragh construction, nor to specific terms like aba (to refuse), qalla (to be few), or na’am (to say yes). Abu Hayyan, however, insists that it is positive and does not consider the meaning of negation.

He also permitted that “illa” be an adjective in the sense of ghayr (other than), on the premise that “ma” in {what you worship} is an indefinite noun described [by a clause]. The estimation would be: "I am innocent of gods you worship, other than the One who created me." It is thus [similar to] the saying of Allah the Exalted: {If there were therein gods besides Allah, they would both have been ruined}. The consideration of “ma” as an indefinite noun described by a clause is based on the requirement that “illa” only functions as an adjective for an indefinite noun, as is its consideration in the sense of ghayr. This matter is a subject of scholarly disagreement; some grammarians hold that “illa” can be used to describe both definite and indefinite nouns absolutely. If this is accepted, there is no need to assume “ma” is an indefinite noun meaning "gods."

In making the silah (relative clause) {who created me}, there is an alert that none deserves worship except the Creator of the worshipper.

{For He will guide me} Meaning: He will keep me steadfast upon guidance. The seen (s) is for emphasis, not for the future tense, because it appears in [Surat] ash-Shu'ara without it, and the narrative is the same; the present tense verb in both instances denotes continuity. It has been said: the intent of {He will guide me} is to guide me beyond what He had already guided me to previously, so the seen is in its literal sense, and the discrepancy in the narrative and the reported speech is due to the repetition of the event.