Tafsir of Al-Anbiya' 21:26

The Refutation of Those Who claim that the Angels are the Daughters of Allah; description of their Deeds and Status Allah says:

وقالوا اتخذ الرحمن ولدا

And they say: "The Most Gracious has begotten children.'' Here Allah refutes those who claim that He has offspring among the angels -- exalted and sanctified be He. Some of the Arabs believed that the angels were the daughters of Allah, but Allah says:

سبحانه بل عباد مكرمون

Glory to Him! They are but honored servants. meaning, the angels are servants of Allah who are honored by Him and who hold high positions of noble status. They obey Him to the utmost in all their words and deeds

ﻻ يسبقونه بالقول وهم بٲمره يعملون