Tafsir of Al-Isra 17:40

{أفأصفاكم ربكم بالبنين} This is an address to those who said, "The angels are the daughters of Allah." The interrogative particle (hamza) is for denial. It means: Has your Lord singled you out—exclusively and purely—for the best of children, which are sons, while not assigning any share of them to Himself? And has He taken for Himself the lowest of them, which are daughters? This contradicts wisdom and contradicts what your own reason and customs dictate; for servants are not favored with the best and purest of things, while the worst and lowest are left for their masters.

{إنكم لتقولون قولا عظيما} You are saying a monstrous thing:

1. By attributing children to Him, which is a characteristic of physical bodies.
2. By preferring yourselves over Him, as you assign to Him what you yourselves dislike.
3. By designating the angels—the highest and most noble of Allah’s creation—as the lowest of creation, which are females.

{ولقد صرفنا في هذا القرآن ليذكروا وما يزيدهم إلا نفورا} (And We have certainly diversified [the warnings] in this Qur’an that they might be reminded, but it does not increase them except in aversion.)