Tafsir of Saba' 34:27

قل أروني الذين ألحقتم به شركاء

Say: "Show me those whom you have joined with Him as partners...'' means, `show me those gods whom you made as rivals and equals to Allah.'

كﻼ

Nay, means, He has no peer, rival, partner or equal. Allah says:

بل هو الله

But He is Allah, meaning, the One and Only God Who has no partner.

العزيز الحكيم

the Almighty, the All-Wise. means, the Owner of might with which He subjugates and controls all things, the One Who is Wise in all His Words and deeds, Laws and decrees. Blessed and exalted and sanctified be He far above all that they say. And Allah knows best