Tafsir of Al-Mulk 67:20

{Or who is this...}

It is a reference to the collective [idols], as if it were said: "Is this the one who is an army for you, helping you against other than Allah if He were to send His punishment upon you?"

Or, it is a reference as if it were said: "Is this the one who provides for you if He [Allah] withholds His provision?"

This is based on an estimation [of the implied meaning]. It is also possible that it is a reference to all their idols, because they believed that they were protected from calamities and provided for through the blessing of their gods; thus, they were as if they were their helping army and their provider. Similar to this is His saying: {Or do they have gods who can defend them against Us?} (Al-Anbiya: 43).

{But they persist in insolence and aversion}

They continue in stubbornness and flight from the truth because it is burdensome to them, so they do not follow it.

{Is one who walks fallen on his face better guided, or one who walks erect on a straight path?}

{Say, "It is He who has produced you and made for you hearing and vision and hearts; little are you grateful."}

{Say, "It is He who has multiplied you throughout the earth, and to Him you will be gathered."}