Here Allah denounces the idolators for taking other gods instead of Allah, and declares that He is the True God, and it is not right to worship anyone except Him Alone. He is the One Who is able to bring the dead back to life and He is Able to do all things. Then He says:

﴿وَمَا اخْتَلَفْتُمْ فِيهِ مِن شَىْءٍ فَحُكْمُهُ إِلَى اللَّهِ﴾

(And in whatsoever you differ, the decision thereof is with Allah.) means, in whatever issue you differ. This is general in meaning and applies to all things.

﴿فَحُكْمُهُ إِلَى اللَّهِ﴾

(the decision thereof is with Allah.) means, He is the Judge of that, according to His Book and the Sunnah of His Prophet . This is like the Ayah:

﴿فَإِن تَنَازَعْتُمْ فِى شَىْءٍ فَرُدُّوهُ إِلَى اللَّهِ وَالرَّسُولِ﴾

((And) if you differ in anything amongst yourselves, refer it to Allah and His Messenger) (4:59).

﴿ذَلِكُمُ اللَّهُ رَبِّى﴾

(Such is Allah, my Lord) means, (He is) the Judge of all things.

﴿عَلَيْهِ تَوَكَّلْتُ وَإِلَيْهِ أُنِيبُ﴾

(in Whom I put my trust, and to Him I turn in repentance. ) means, `I refer all matters to Him.'

﴿فَاطِرَ السَّمَـوَتِ وَالاٌّرْضِ﴾

(The Creator of the heavens and the earth.) means, the Maker of them both and everything in between.

﴿جَعَلَ لَكُمْ مِّنْ أَنفُسِكُمْ أَزْوَاجًا﴾

(He has made for you mates from yourselves,) means, of your own kind. As a blessing and a favor from Him, He has made your kind male and female.

﴿وَمِنَ الاٌّنْعَـمِ أَزْوجاً﴾

(and for the cattle (also) mates.) means, and He has created for you eight pairs of cattle.

﴿يَذْرَؤُكُمْ فِيهِ﴾

(By this means He creates you.) means, in this manner He creates you, male and female, generation after generation of men and cattle.

﴿لَيْسَ كَمِثْلِهِ شَىْءٌ﴾

(There is nothing like Him,) means, there is nothing like the Creator of these pairs, for He is the Unique, the Self-Sufficient Master, Who has no peer or equal.

﴿وَهُوَ السَّمِيعُ الْبَصِيرُ﴾

(He is the All-Hearer, the All-Seer.)

﴿لَهُ مَقَـلِيدُ السَّمَـوَتِ وَالاٌّرْضِ﴾

(To Him belong the keys of the heavens and the earth. ) We have already discussed the interpretation of this phrase in Surat Az-Zumar (39:63), the conclusion of which is that He is the One Who is controlling and governing them.

﴿يَبْسُطُ الرِّزْقَ لِمَنْ يَشَآءُ وَيَقَدِرُ﴾

(He expands provision for whom He wills, and straitens.) means, He gives plentiful provision to whomsoever He wills and He reduces it for whomsoever He wills, and He is perfectly Wise and Just.

﴿إِنَّهُ بِكُلِّ شَىْءٍ عَلِيمٌ﴾

(Verily, He is the All-Knower of everything.)

﴿شَرَعَ لَكُم مِّنَ الِدِينِ مَا وَصَّى بِهِ نُوحاً وَالَّذِى أَوْحَيْنَآ إِلَيْكَ وَمَا وَصَّيْنَا بِهِ إِبْرَاهِيمَ وَمُوسَى وَعِيسَى أَنْ أَقِيمُواْ الدِّينَ وَلاَ تَتَفَرَّقُواْ فِيهِ كَبُرَ عَلَى الْمُشْرِكِينَ مَا تَدْعُوهُمْ إِلَيْهِ اللَّهُ يَجْتَبِى إِلَيْهِ مَن يَشَآءُ وَيَهْدِى إِلَيْهِ مَن يُنِيبُ - وَمَا تَفَرَّقُواْ إِلاَّ مِن بَعْدِ مَا جَآءَهُمُ الْعِلْمُ بَغْياً بَيْنَهُمْ وَلَوْلاَ كَلِمَةٌ سَبَقَتْ مِن رَّبِّكَ إِلَى أَجَلٍ مُّسَمًّى لَّقُضِىَ بِيْنَهُمْ وَإِنَّ الَّذِينَ أُورِثُواْ الْكِتَـبَ مِن بَعْدِهِمْ لَفِى شَكٍّ مِّنْهُ مُرِيبٍ ﴾

(13. He (Allah) has ordained for you the same religion which He ordained for Nuh, and that which We have revealed to you, and that which We ordained for Ibrahim, Musa and `Isa saying you should establish religion and make no divisions in it. Intolerable for the idolators is that to which you call them. Allah chooses for Himself whom He wills, and guides unto Himself who turns to Him in repentance.) (14. And they divided not till after knowledge had come to them, through transgression between themselves. And had it not been for a Word that went forth before from your Lord for an appointed term, the matter would have been settled between them. And verily, those who were made to inherit the Scripture after them, are in grave doubt concerning it.)