Say: "Who provides for you from the sky and the earth? Or who owns hearing and sight? And who brings out the living from the dead and brings out the dead from the living? And who disposes of the affairs?" They will say: "Allah." Say: "Will you not then be afraid (of Allah's punishment)? (31)Such is Allah, your Lord in truth. So after the truth, what else can there be, save error? How then are you turned away (32)Thus is the Word of your Lord justified against those who rebel (disobey Allah), that they will not believe (33)

Allah argues that the idolators' recognition of Allah's Oneness in Lordship is an evidence against them, for which they should admit and recognize the Oneness in divinity and worship. So Allah said:

قُلْ مَن يَرْزُقُكُم مِّنَ السَّمَاءِ وَالْأَرْضِ

(Say: "Who provides for you from the sky and the earth?") meaning, who is He Who sends down water from the sky and splits the earth with His power and will and allows things to grow from it,

أَإِلَٰهٌ مَّعَ اللَّهِ

(Is there a god, besides Allah?)[27:62][Who provides;]

حَبًّا - وَعِنَبًا وَقَضْبًا - وَزَيْتُونًا وَنَخْلًا - وَحَدَائِقَ غُلْبًا - وَفَاكِهَةً وَأَبًّا

(Grains. And grapes and clover plants. And olives and date palms. And gardens dense with many trees. And fruits and herbage.)"[80:27-31]

فَسَيَقُولُونَ اللَّهُ

(They will say: "Allah.")

أَمَّنْ هَٰذَا الَّذِي يَرْزُقُكُمْ إِنْ أَمْسَكَ رِزْقَهُ

("Who is he that can provide for you if He should withhold His provision?)[67:21] Allah's statement,

أَمَّن يَمْلِكُ السَّمْعَ وَالْأَبْصَارَ

(Or who owns hearing and sight?) means that Allah is the One who granted you the power of sight and hearing. If He willed otherwise, He would remove these gifts and deprive you of them. Similarly, Allah said:

قُلْ هُوَ الَّذِي أَنشَأَكُمْ وَجَعَلَ لَكُمُ السَّمْعَ وَالْأَبْصَارَ 

(Say it is He Who has created you, and endowed you with hearing and seeing.)[67:23] Allah also said:

قُلْ أَرَأَيْتُمْ إِنْ أَخَذَ اللَّهُ سَمْعَكُمْ وَأَبْصَارَكُمْ

(Say: "Tell me, if Allah took away your hearing and your sight.)[6:46] Then Allah said:

وَمَن يُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَيُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ

(And who brings out the living from the dead and brings out the dead from the living?) by His great power and grace.

وَمَن يُدَبِّرُ الْأَمْرَ

(And who disposes of the affairs?)

In Whose Hand is the dominion of everything? Who protects all, while against Whom there is no protector? Who is the One who judges with none reversing His judgement? Who is the One that is not questioned about what He does while they will be questioned?

يَسْأَلُهُ مَن فِي السَّمَاوَاتِ وَالْأَرْضِ ۚ كُلَّ يَوْمٍ هُوَ فِي شَأْنٍ

(Whosoever is in the heavens and on earth begs of Him. Every day He is (engaged) in some affair!)[55:29]

The upper and lower kingdoms and what is in them both, including the angels, humans, and Jinn are in desperate need of Him. They are His servants and are under His control.

فَسَيَقُولُونَ اللَّهُ

(They will say: "Allah.") they say this knowingly and they admit it.

فَقُلْ أَفَلَا تَتَّقُونَ

(Say: 'Will you not then be afraid (of Allah's punishment)?") meaning, don't you fear Him when you worship others because of your ignorance and false opinions? Allah then said:

فَذَٰلِكُمُ اللَّهُ رَبُّكُمُ الْحَقُّ

(Such is Allah, your Lord in truth.)

This Lord that you admitted is the One Who does all this, is your Lord and the True Deity that deserves to be worshipped alone.

فَمَاذَا بَعْدَ الْحَقِّ إِلَّا الضَّلَالُ

(So after the truth, what else can there be, save error?) any one worshipped other than Him is false, for there is no God but Allah, He Has no partners.

فَأَنَّىٰ تُصْرَفُونَ

(How then are you turned away?) How then can you turn away from His worship to worship others while you know that He is the Lord that has created everything, the One who controls and governs everything? Allah then said:

كَذَٰلِكَ حَقَّتْ كَلِمَتُ رَبِّكَ عَلَى الَّذِينَ فَسَقُوا

(Thus is the Word of your Lord justified against those who rebel,)

These idolators disbelieved and continued to practice their Shirk, and worship others beside Allah. But they knew that He is the Creator, the Sustainer and the only One of authority and control in this universe, the One Who sent His Messengers to single Him out for all worship. As they disbelieved and were persistent in their Shirk, Allah's Word proved true and was justified that they would be miserable inhabitants of the Fire. Allah said:

قَالُوا بَلَىٰ وَلَٰكِنْ حَقَّتْ كَلِمَةُ الْعَذَابِ عَلَى الْكَافِرِينَ

(They will say: "Yes," but the Word of torment has been justified against the disbelievers!)[39:71]