Tafsir of Az-Zukhruf 43:19

"And they have made the angels, who are servants of the Most Merciful, females..."

They have combined three acts of disbelief:

1. They attributed offspring to Allah.
2. They attributed to Him the better of the two types (females).
3. They designated them as angels, who are the most honored of Allah’s servants in His sight, thereby belittling and demeaning them.

It is recited as ‘ibād al-Raḥmān (servants of the Most Merciful), ‘ubayd al-Raḥmān, and ‘abd al-Raḥmān; these are metaphors for their proximity and exclusivity to Him.

Ināthan (females) and unthan are plural forms of the plural. The meaning of ja‘alū (they made) is that they named them and claimed they were females.

It is recited as ashhadū (did they witness?) and ushhidū (were they made to witness?), with two hamzahs—one with a fatḥah and one with a ḍammah. Also, ā-ashhadū with an alif between them. This is a mockery of them, meaning they say this without any basis in knowledge. Allah did not compel them to know this, they did not arrive at it through logical deduction, nor did they encompass it through a report that necessitates knowledge. Thus, nothing remains except that they witnessed their creation, and so they reported based on this witnessing.

"Their testimony will be recorded, and they will be questioned." This is a threat. It is recited as sayaktubu (He will record) and sanaktubu (We will record), with the yā’ and the nūn. Also, shahādatuhum (their testimony) and shahādātuhum (their testimonies), and yusā’alūn (they will be questioned) in the form of mufā‘alūn.