Tafsir of Al-Anbiya' 21:23

{He is not questioned about what He does, but they will be questioned.}

If it is the custom of kings and tyrants that those in their kingdom do not question them regarding their actions or the management of their realm—out of awe and reverence, despite the possibility of error, slips, and various forms of corruption occurring from them—then the King of kings, the Lord of lords, their Creator and Provider, is more deserving of not being questioned about His actions.

This is especially true given what is known and established in the intellects: that everything He does is performed according to the dictates of wisdom, and it is impossible for Him to err or commit ugly deeds.

{But they will be questioned}: That is, they are owned, enslaved, and prone to error. Therefore, they are not of the status that it should be said to them, "Why did you do this?" regarding everything they do.

{Or have they taken gods besides Him? Say, "Produce your proof. This is the message of those with me and the message of those before me." But most of them do not know the truth, so they are turning away.}