Or have they taken protecting friends besides Him? But Allah – He Alone is the protector. And He Who gives life to the dead, and He is Able to do all things (9)And in whatsoever you differ, the decision thereof is with Allah. Such is Allah, my Lord in Whom I put my trust, and to Him I turn in repentance (10)The Creator of the heavens and the earth. He has made for you mates from yourselves, and for the cattle (also) mates. By this means He creates you. There is nothing like Him, and He is the All-Hearer, the All-Seer (11)To Him belong the keys of the heavens and the earth. He enlarges provision for whom He wills, and straitens. Verily, He is the All-Knower of everything (12)

Allah is the Protector, Ruler and Creator

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 مِنْ شَيْءٍ 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 ﷺ. This is like the Ayah:

فَإِنْ تَنَازَعْتُمْ فِي شَيْءٍ فَرُدُّوهُ إِلَى اللَّهِ وَالرَّسُولِ

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

ذَٰلِكُمُ اللَّهُ رَبِّي

(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.'

فَاطِرُ السَّمَاوَاتِ وَالْأَرْضِ ۚ 

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

جَعَلَ لَكُمْ مِنْ أَنْفُسِكُمْ 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 الْأَنْعَامِ أَزْوَاجًا

(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 شَيْءٌ ۖ 

(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 مَقَالِيدُ السَّمَاوَاتِ وَالْأَرْضِ ۖ 

(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 يَشَاءُ وَيَقْدِرُ ۚ 

(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 شَيْءٍ عَلِيمٌ 

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