Tafsir of Ghafir 40:62

{ذلكم} The One who is known and distinguished by specific actions in which no one shares with Him, is:

{الله ربكم خالق كل شيء لا إله إلا هو} These are synonymous reports. That is: He is the One who combines these attributes of Divinity, Lordship, the creation of all things, and their origination—nothing is impossible for Him—and Oneness, for He has no second.

{فأنى تؤفكون} How, and from what direction, are you turned away from His worship to the worship of idols?

Then He mentioned that everyone who denies the signs of Allah, does not contemplate them, and whose concern is not the pursuit of truth and the fear of the consequences, is turned away just as they were turned away.

It is also recited: (Khaliqa kulli shay’in) in the accusative case (nasb) as an expression of specification (ikhtisas). And tu’fakun (you are turned away) is recited with both the ta (second person) and the ya (third person).

{الله الذي جعل لكم الأرض قراراً والسماء بناءً وصوركم فأحسن صوركم ورزقكم من الطيبات ذلكم الله ربكم فتبارك الله رب العالمين * هو الحي لا إله إلا هو فادعوه مخلصين له الدين الحمد لله رب العالمين}