Surah Yunus (10) — Ayah 66

(Ayah 66) ➊ {اَلَاۤ اِنَّ لِلّٰهِ مَنْ فِي السَّمٰوٰتِ وَ مَنْ فِي الْاَرْضِ: ’’ اَلَاۤ ‘‘} warned to reflect on the matter. The word {’’ مَنْ ‘‘ } is generally used for those with intellect, i.e., humans, jinn, and angels. Two things are very clear from this sentence: first, when every being in the heavens and the earth—whether human, jinn, or angel—belongs solely and exclusively to Allah, then these disbelievers and polytheists who oppose you are also His property; He alone manages their affairs as He wills. Therefore, you do not need to be saddened by their harm and taunts, because they cannot cause you any harm except by Allah’s permission, and there is some wisdom of Allah in it. Second, when these three most noble creations belong to Allah alone, then all other things—stones, idols, rivers, trees, animals, and graves—are even more so His property. So how senseless it is to worship the owned instead of the Owner; thus, the refutation of shirk is mentioned alongside. (Shawkani, Ibn Kathir)
➋ { وَ مَا يَتَّبِعُ الَّذِيْنَ يَدْعُوْنَ مِنْ دُوْنِ اللّٰهِ شُرَكَآءَ :} That is, in reality, there is no partner of Allah that it could be said so-and-so is Allah’s partner. How can the owned be a partner of the Owner? As for the question, then how did so many people make partners? It is said, whoever worships anyone besides Allah, considers them a remover of difficulties or fulfiller of needs, or calls upon them, none of these partners actually exist; they are merely imaginary figures shaped by the thoughts and assumptions of these polytheists, and in reality, all polytheists—whether idol worshippers, grave worshippers, or worshippers of anything else—are merely following their own imagination and worshipping it. However, they have given some name to the imaginary figure shaped by their thoughts: some call it Lat, some Uzza, some Ghaus, some Remover of Difficulties, some Helper, some Data. See Surah Najm (23–28).
➌ In {’’ وَ مَا يَتَّبِعُ الَّذِيْنَ يَدْعُوْنَ ‘‘}, some scholars have made {’’ مَا ‘‘} interrogative, as if the meaning would be: those who call upon partners besides Allah, what exactly is it that they are calling upon? Because no partner actually exists, then the answer to this question is given: they are merely following their own imagination and assumptions.
➍ { اِنْ يَّتَّبِعُوْنَ اِلَّا الظَّنَّ …:} These people do not use their intellect nor do they look at the evidence; if they used their intellect and reflected on the evidence, it would be clear to them that Allah alone is the Truth and the only deity, and no partner can exist for Him. They have nothing but imagination, conjecture, and guesswork.