Tafsir of Az-Zumar 39:3

أﻻ لله الدين الخالص

Surely, the religion is for Allah only. meaning, He will not accept any deed unless it is done purely and sincerely for Him Alone, with no partner or associate.

والذين اتخذوا من دونه أولياء

And those who take protectors besides Him (say): Allah tells us that the idolators say:

ما نعبدهم إﻻ ليقربونا إلى الله زلفى

"We worship them only that they may bring us near to Allah." meaning what motivates them to worship them is the fact that they made their idols in the image of the angels -- or so they claim -- and when they worship those images it is like worshipping the angels, so that they will intercede with Allah for them to help and give them provision and other worldly needs. As far as the resurrection is concerned, they denied it and did not believe in it. Qatadah, As-Suddi and Malik said, narrating from Zayd bin Aslam and Ibn Zayd:

إﻻ ليقربونا إلى الله زلفى

(only that they may bring us near to Allah), means, "So that they may intercede for us and bring us closer to Him.'' During Jahiliyyah, they used to recite the following for their Talbiyah when they performed Hajj; "At Your service, You have no partner except the partner You have; he and all that he owns belong to You.'' This pretentious argument which the idolators of all times, ancient and modern, used as evidence is what the Messengers, may the blessings and peace of Allah be upon them all, came to refute and forbid, and to call people to worship Allah Alone with no partner or associate. This is something that the idolators themselves invented; Allah did not give them permission for it, nor does He approve of it; indeed, He hates it and forbids it

ولقد بعثنا فى كل أمة رسوﻻ أن اعبدوا الله واجتنبوا الطغوت

And verily, We have sent among every Ummah a Messenger (proclaiming): "Worship Allah, and avoid Taghut.'' (16:36)

وما أرسلنا من قبلك من رسول إﻻ نوحى إليه أنه ﻻ إله إﻻ أنا فاعبدون

And We did not send any Messenger before you but We revealed to him (saying): "None has the right to be worshipped but I (Allah), so worship Me.'' (21:25) And Allah tells us that the angels in the heavens, those who are close to Him and others, are all servants who submit humbly to Allah. They do not intercede with Him except by His leave for the one with whom He is pleased. They are not like the princes and ministers of their (the idolators') kings who intercede with them without their permission for both those whom the kings like and those whom they hate

فﻼ تضربوا لله اﻻمثال

So put not forward similitudes for Allah. (16:74) Exalted be Allah far above that.

إن الله يحكم بينهم

Verily, Allah will judge between them, means, on the Day of Resurrection,

في ما هم فيه يختلفون

concerning that wherein they differ. means, He will judge between His creation on the Day of Resurrection and will reward or punish each person according to his deeds

ويوم يحشرهم جميعا ثم يقول للمليكة أهوﻻء إياكم كانوا يعبدون

قالوا سبحنك أنت ولينا من دونهم بل كانوا يعبدون الجن أكثرهم بهم مومنون

And (remember) the Day when He will gather them all together, then He will say to the angels: "Was it you that these people used to worship?'' They (the angels) will say: "Glorified be You! You are our Wali (Lord) instead of them. Nay, but they used to worship the Jinn; most of them were believers in them.'' (34:40-41)

إن الله ﻻ يهدي من هو كاذب كفار

Truly, Allah guides not him who is a liar, and a disbeliever. means, He will not show true guidance to one who deliberately tells lies about Allah and whose heart rejects the signs and proof of Allah. Then Allah states that He does not have any offspring, as the ignorant idolators claim the angels to be, and as the stubborn Jews and Christians claim `Uzayr and `Isa to be. Allah, may He be blessed and exalted, says: