Tafsir of Az-Zumar 39:43-44

{Or have they taken...} Rather, the Quraysh have taken [them]. The interrogative particle (hamza) is for the purpose of denunciation.

{...other than Allah...} Meaning: without His permission.

{...as intercessors?} This refers to when they said: {These are our intercessors with Allah} (Yunus: 18). Yet, no one intercedes with Him except by His permission. Do you not see His saying, the Exalted: {Say: "To Allah belongs all intercession"}? Meaning: He is the Owner of it. No one can intercede except under two conditions: that the one being interceded for is approved, and that the intercessor has been granted permission. Here, both conditions are entirely absent.

{...even if they do not possess anything and do not reason?} The meaning is: Will they intercede even if they possess nothing at all—such that they would possess the power of intercession—and have no reason?

{To Him belongs the dominion of the heavens and the earth.} This is a confirmation of His saying: {To Allah belongs all intercession}, because if He possesses all dominion, and intercession is a part of dominion, then He is the Owner of it.

If you ask: To what does His saying {Then to Him you will be returned} connect? I say: It connects to what precedes it. The meaning is: To Him belongs the dominion of the heavens and the earth today, then to Him you will be returned on the Day of Resurrection, at which time there will be no dominion except His. Thus, He possesses the dominion of this world and the Hereafter.

{And when Allah is mentioned alone, the hearts of those who do not believe in the Hereafter shrink with aversion, but when those [others] other than Him are mentioned, behold, they rejoice.}