إِلَهُكُمْ إِلَهٌ وَاحِدٌ فَالَّذِينَ لَا يُؤْمِنُونَ بِالْآخِرَةِ قُلُوبُهُمْ مُنْكِرَةٌ وَهُمْ مُسْتَكْبِرُونَ ﴿۲۲﴾ لَا جَرَمَ أَنَّ اللَّهَ يَعْلَمُ مَا يُسِرُّونَ وَمَا يُعْلِنُونَ إِنَّهُ لَا يُحِبُّ الْمُسْتَكْبِرِينَ ﴿۲۳﴾ وَإِذَا قِيلَ لَهُمْ مَاذَا أَنْزَلَ رَبُّكُمْ قَالُوا أَسَاطِيرُ الْأَوَّلِينَ ﴿۲۴﴾

﴾22﴿ Illahukum Ilaahunw Waahid; fallazeena laa yu'minoona bil Aakhirati quloobuhum munkiratunw wa hum mustakbiroon
﴾23﴿ Laa jarama annal laaha ya'lamu maa yusirrona wa ma yu'linoon; innahoo laa yuhibbul mustakbireen
﴾24﴿ Wa izaa qeela lahum maazaaa anzala Rabbukum qaaloo asaateerul awwaleen

﴾22﴿ Your God is the One and Only God. Yet those who do not believe in the Hereafter have hearts that reject monotheism, and they are arrogant
﴾23﴿ Without a doubt, Allah knows what they conceal and what they reveal. Indeed, He does not love the arrogant
﴾24﴿ And when it is said to them, 'What has your Lord revealed?' they say, 'Legends of the former peoples

[22] In this, there is an addition to the claim of Tawḥīd beyond the previous evidences, and again, a warning to the deniers. The rejection is an attribute of the heart, while arrogance becomes evident through both speech and action.
[23] In this, there is a warning against arrogance toward Tawḥīd. “مَا يُسِرُّونَ” refers to the denial within their hearts, while “وَمَا يُعْلِنُونَ” refers to their outward arrogance. The difference between “takabbur” (pride) and “istikbār” (arrogance) is that takabbur can be used regarding the majesty of Allah, as He rightfully possesses it—hence “Al-Mutakabbir” is among Allah’s beautiful names. Occasionally, takabbur is used for unjust pride as well. But istikbār is always used for unjustified arrogance, so this quality carries even greater condemnation compared to takabbur.
[24] In this verse, there is a warning about the rejection of the Qur’an, which is the one that clarifies Tawḥīd. The meaning is that when it is said to the polytheists: In this Qur’an are accounts and evidences of Tawḥīd that must be accepted, they respond: This is nothing but the useless tales of former people—it is not the Book of Allah the Exalted. Just as in our time, when it is said to the followers of falsehood that the Noble Qur’an refutes every form of shirk, they say: These verses were revealed about people of the past.