Tafsir of Az-Zukhruf 43:19

وجعلوا المﻼيكة الذين هم عباد الرحمن إناثا

And they make females the angels who themselves are servants of the Most Gracious. means, that is what they believe about them, but Allah denounces them for that and says:

أشهدوا خلقهم

Did they witness their creation? meaning, did they see Allah creating them as females

ستكتب شهادتهم

Their testimony will be recorded, means, concerning that,

ويسٲلون

and they will be questioned! means, about that, on the Day of Resurrection. This is a stern warning and a serious threat