قُلْ مَنْ يَرْزُقُكُمْ مِنَ السَّمَاءِ وَالْأَرْضِ أَمَّنْ يَمْلِكُ السَّمْعَ وَالْأَبْصَارَ وَمَنْ يُخْرِجُ الْحَيَّ مِنَ الْمَيِّتِ وَيُخْرِجُ الْمَيِّتَ مِنَ الْحَيِّ وَمَنْ يُدَبِّرُ الْأَمْرَ فَسَيَقُولُونَ اللَّهُ فَقُلْ أَفَلَا تَتَّقُونَ ﴿۳۱﴾ فَذَلِكُمُ اللَّهُ رَبُّكُمُ الْحَقُّ فَمَاذَا بَعْدَ الْحَقِّ إِلَّا الضَّلَالُ فَأَنَّى تُصْرَفُونَ ﴿۳۲﴾ كَذَلِكَ حَقَّتْ كَلِمَتُ رَبِّكَ عَلَى الَّذِينَ فَسَقُوا أَنَّهُمْ لَا يُؤْمِنُونَ ﴿۳۳﴾ قُلْ هَلْ مِنْ شُرَكَائِكُمْ مَنْ يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ قُلِ اللَّهُ يَبْدَأُ الْخَلْقَ ثُمَّ يُعِيدُهُ فَأَنَّى تُؤْفَكُونَ ﴿۳۴﴾

﴾31﴿ Qul mai yarzuqukum minas samaaa'i wal ardi ammany yamlikus sam'a wal absaara wa mai yukhrijul haiya minal maiyiti wa yukhrijul maiyita minal haiyi wa mai yudabbirul amr; fasa yaqooloonal laah; faqul afalaa tattaqoon
﴾32﴿ Fazaalikumul laahu Rabbukumul haqq; famaazaa ba'dal haqqi illad dalaalu fa anna tusrafoon
﴾33﴿ Kazaalika haqqat Kalimatu Rabbika 'alal lazeena fasaqooo annahum laa yu'minoon
﴾34﴿ Qul hal min shurakaaa 'ikum mai yabda'ul khalqa thumma yu'eeduh; qulil laahu yabda'ul khalqa thumma yu'eeduhoo fa annaa tu'fakoon

﴾31﴿ Say, Who provides food for you from the heavens and the earth? Who owns hearing and sight, And who brings forth the living from the dead and the dead from the living? And who governs all affairs, They will say, Allah, So say, Will you not then fear Him
﴾32﴿ So the one who possesses these attributes is Allah, the Exalted, your true Lord. Therefore, there is no path after abandoning the truth except misguidance. So how is it that you are turned away from the truth
﴾33﴿ The decree of your Lord is fully justified against those who are disobedient, for they do not believe
﴾34﴿ Say, Is there any of your partners (whom you associate with Allah) who can initiate creation and then repeat it Say, Allah creates the first creation and then repeats it. So how are you turned away (from the truth)

[31] From this verse until verse (54) is the third section. In this portion, rational proofs are presented—proofs that even the polytheists acknowledged—and within these eight verses are warnings, comfort for the Prophet (peace be upon him), and threats of both worldly and eternal punishment.
Verse (31) is proof that the Arab polytheists did acknowledge certain attributes of Allah, such as: He is the Provider, the Owner of hearing and sight, the Creator, and the One who manages all affairs of the universe.
Yet despite this, they still committed shirk—especially through their belief in compulsory intercession (shafā‘at qahriyyah).
The relevance of this verse to the central theme of the sūrah is that those who believe their false deities to be intercessors still accept Allah and some of His attributes.
(Min al-samā’ wa al-arḍ)—Refers to rain, vegetation, and the creation of crops.
(Al-sam‘ wa al-abṣār)—Refers to: Who controls the power of hearing and sight? Similar to verse (46) in Surah al-An‘ām.
(Al-ḥayy)—Living beings such as animals, bird chicks, fresh crops, believers, and knowledgeable people.
(Al-mayyit)—Refers to lifeless things like a drop of sperm, seeds, dead land, disbelievers, and the ignorant.
(Wa man yudabbiru al-amr)—The alif-lām here is for comprehensiveness, meaning: Who manages all affairs of the universe?
This part is also a refutation of the belief held by some Ṣūfīs, who claim that the management of the world is handled by quṭb, ghawth, abdāl, and others. There is no ṣaḥīḥ (authentic) hadith, whether marfū‘ or mawqūf, that supports this view.
The hadith quoted by Ibn ‘Asākir on this matter is without chain (unsourced), and the hadith of al-abdāl is disconnected and weak.
[32] This verse is the conclusion of the previous one. (Fa-annā tuṣrafūn)—Ṣarf means “to turn away.” The meaning is: On what basis are you being turned away—from truth to falsehood, from Tawḥīd to shirk?
This verse is clear evidence that in matters of ‘aqīdah (belief), only one side can be correct—truth is singular, and its opposite is misguidance. Both sides cannot be right.
Today, when some people consider matters of faith and belief as secondary issues, and claim that “both views are valid,” they are in serious error—such individuals are among the major ignorants.
[33] The meaning of this verse is that since these polytheists remain firm upon shirk despite knowing the truth, it becomes clear that the divine decree concerning them has already been established—that they will not believe.
So, (annahum lā yu’minūn) is either an explanation of kalimah (i.e., the divine word/decree), or the kalimah refers to the promise of punishment.
And (annahum)—according to some grammarians—is connected to (ḥaqqat) with an implied lām al-‘illah (the particle of reason), meaning: the word became justified because they would not believe.
[34] This is a refutation of the polytheists, for their partners are incapable of any creation, so on what basis do they associate them with Allah the Exalted? (فَأَنَّى تُؤْفَكُونَ) "Sarf" means simply to turn, in general from one state to another, as previously mentioned, and "Ifk" means to turn specifically toward falsehood.