Surah Al-Muminoon (23) — Ayah 91

(Ayah 92, 91) ➊ When { مَا اتَّخَذَ اللّٰهُ مِنْ وَّلَدٍ …: ’’ وَلَدٍ ‘‘} comes as an indefinite noun with { ’’ مَا ‘‘ } in a negation, it creates generality, meaning "Allah has not taken any child." With {’’ مِنْ ‘‘}, this generality is further emphasized, so it is translated as: "Allah Almighty has not taken any child at all." That is, neither any angel, nor prophet, nor saint, nor anyone else.

➋ In Tafsir Ibn Kathir it is stated: "Allah Almighty is declaring His transcendence from having any child or partner, whether in sovereignty, in control, or in being worthy of worship. He is unique; He has neither any child nor any partner. If it is assumed that there are multiple gods (objects of worship), then each should be the independent owner of its own creation. In such a case, the system among the existents could not remain established, whereas the management of the universe is perfect. The higher world, the lower world, the heavens and the earth, etc., are all engaged in their respective tasks with perfect coordination. They do not deviate an inch from the set order. Thus, it is known that the Creator and Owner of all these is only One, not several. Then, in the case of accepting many gods (objects of worship), it is also evident that each would want to subdue and overpower the other and be dominant and powerful itself; if it became dominant, then the subdued god would no longer be a god, and if it did not become dominant, then it itself would not be a god." (Ibn Kathir)

Thus, it is established that the only deity is Allah. Those wrongdoers, rebellious, and transgressing polytheists who attribute children to Allah and declare partners for Him, the Divine Essence is far above and exalted and pure from the attributes they describe. He knows everything that is hidden from creation and also what is apparent to creation, so He is pure from all those partners whom the polytheists and deniers declare as Allah's partners. For the refutation of Allah having a child or partner, see the tafsir of Surah Al-Anbiya (22), Bani Isra'il (42, 111), An-Nahl (57, 58), and Al-Kahf (4).

The exegesis of this verse has been done along with the previous verse.

91. Allah has not taken any child [88], nor is there any other deity with Him. If there had been, then each deity would have taken away what it created [89], and some would have tried to dominate others. Exalted is Allah above what they describe.

[88] While the polytheists considered their goddesses Lat, Manat, and Uzza to be the daughters of Allah, the polytheists of other countries even fabricated such mythology that they attributed progeny to Allah. The Christians declared Prophet Isa (Jesus) ؑ as the son of Allah, and the Jews declared Prophet Uzair ؑ as the son of Allah. Now, it is obvious that a son is not a possession, but rather a partner. On one hand, the polytheists of Makkah admit that Allah is the owner of everything and everything is His possession. Therefore, if everything is accepted as His possession, then nothing can be His offspring. Otherwise, they would have to abandon the principle that Allah is the owner of everything.

[89] The problem with considering anyone other than Allah as a deity is that only that can be a deity which possesses some powers. In this way, many authorities and rulers besides Allah would emerge, and each would try to overpower the other through argument, and then each deity would try to gather to itself the creatures under its authority. In this struggle for power, inevitably, the system of the universe would be destroyed. But since there is harmony and stability in the system of the universe, it is clear that the belief in other deities and their powers is false and baseless, and the Being of Allah is pure from the absurdities that these people describe.