Tafsir of Ar-Rum 30:40

{Allah is the One who created you...}

{Allah} is the subject (mubtada’), and its predicate (khabar) is {the One who created you}. That is: Allah is the doer of these specific actions, none of which anyone else is capable of performing.

Then He says: {Are there any of your partners}—those you have taken as rivals to Him, such as idols and others—{who do} even a single thing from those actions, such that what you have gone toward [in your belief] would be valid?

Then He contrasts their state with the state of their partners.

It is also permissible for {the One who created you} to be an adjective (sifah) for the subject, and the predicate to be {are there any of your partners}. The phrase {of that} is what connects the sentence to the subject, because its meaning is: "of His actions."

Each of the first, second, and third [interrogative] particles is independent in its emphasis, intended to render their partners incapable and to demonstrate the ignorance of those who worship them.

{Corruption has appeared on land and sea because of what the hands of people have earned, so that He may let them taste some of what they have done, that perhaps they might return.}