Tafsir of Al-Haqqah 69:44

"And if he had fabricated some sayings against Us..."

Taqawwul (fabricating) signifies falsehood. It is called taqawwul because it is a contrived statement. Al-aqawil (sayings) refers to fabricated statements. It is a plural of qawl (saying) formed irregularly, or it is a plural of aqwal (plural of a plural), similar to ana'im being the plural of an'am, and ababit being the plural of abyat.

In al-Kashshaf, it is mentioned that these fabricated statements are called aqawil to diminish and belittle them, similar to when one says al-a'ajib (wonders) or al-adahik (things to laugh at). It is as if it were the plural of uf'ulah derived from qawl. Ibn al-Mundhir critiqued this, stating that uf'ulah derived from qawl is alien to the rules of morphological derivation. The response to this is that his objection is invalid, for the intended meaning is that it is a plural for a non-utilized singular form, since there is no reason for it to be specifically associated with falsehood other than what has been mentioned.

The more sound approach is to deny that it is lexically restricted to falsehood, and to maintain that it is simply a plural as you have heard. The sense of belittlement arises from the context. The intended meaning is: "If he had claimed against Us something We did not say."