Tafsir of Al-Isra 17:42

"Say: If there were..."

It has been recited as kamā taqūlūn (as you say) with both the tā’ (second person) and the yā’ (third person). The particle idhā (if/when) indicates that what follows it—which is la-ibtaghaw (they would have sought)—is the response to the statement of the polytheists and the consequence of the law (if).

The meaning of "they would have sought a way to the Lord of the Throne" is: they would have sought a path to the One who possesses sovereignty and Lordship, just as kings do with one another. This is similar to His saying: "If there were therein gods besides Allah..." (Al-Anbiya: 22).

It is also said: They would have sought to draw near to Him, similar to His saying: "Those whom they invoke seek a means of access to their Lord" (Al-Isra: 57).

"Exalted is He" (‘uluwwan) carries the meaning of ta‘āliyan (being far above). The intent is to declare Him free from that and to assert His transcendence. The meaning of describing this exaltation as "great" is to emphasize the sense of detachment and distance from what they have attributed to Him.

"The seven heavens and the earth and whoever is in them exalt Him. And there is not a thing except that it exalts [Allah] by His praise, but you do not understand their [way of] exalting. Indeed, He is ever Forbearing and Forgiving."