Tafsir of Yusuf 12:39-40

{O my two companions of the prison} He means: "O my two companions in the prison." He attributed them to the prison, just as you say: "O thief of the night." Just as the night is not what is stolen, but rather the time in which the theft occurs, so too the prison is not what is accompanied, but rather the place in which the companionship occurs. The one being accompanied is someone else, namely Joseph, peace be upon him.

Similar to this is your saying to your two companions: "O my two companions of truthfulness," attributing them to truthfulness. You do not mean that they accompanied truthfulness, but rather it is like saying "a man of truth." You called them "companions" because they accompanied you. It is also possible that he means: "O inhabitants of the prison," like His saying: {The companions of the Fire and the companions of the Garden} (Al-Hashr: 20).

{Are many lords differing better} He means being divided in number and multiplicity. He is saying: Is it better for you to have many lords—this one enslaving you and that one enslaving you—or to have one Lord, the Subduer, who cannot be overcome and has no partner in Lordship? Rather, He is {the Subduer}, the Victorious. This is a parable he struck for the worship of God alone versus the worship of idols.

{You do not worship besides Him except names} This is an address to them and to those of their religion among the people of Egypt. He means: You have named things that do not deserve divinity as "gods," then you proceeded to worship them. It is as if you are worshipping nothing but empty names with no realities beneath them.

The meaning of {you have named them} is "you have named [things] with them." It is said: "I named him Zayd" and "I named him by the name of Zayd."

{God has not sent down for them} That is, for these names.

{Any authority} Any proof.

{The command} Regarding the matter of worship and religion.

{Is for none but God} Then He clarified what He has commanded, saying:

{He has commanded that you worship none but Him. That is the correct religion} The established [religion] which the proofs have indicated.

{O my two companions of the prison! As for one of you, he will give his master wine to drink; and as for the other, he will be crucified, and the birds will eat from his head. The matter has been decreed about which you both inquire.}