قُلِ اللَّهُ أَعْلَمُ بِمَا لَبِثُوا لَهُ غَيْبُ السَّمَاوَاتِ وَالْأَرْضِ أَبْصِرْ بِهِ وَأَسْمِعْ مَا لَهُمْ مِنْ دُونِهِ مِنْ وَلِيٍّ وَلَا يُشْرِكُ فِي حُكْمِهِ أَحَدًا ﴿۲۶﴾ وَاتْلُ مَا أُوحِيَ إِلَيْكَ مِنْ كِتَابِ رَبِّكَ لَا مُبَدِّلَ لِكَلِمَاتِهِ وَلَنْ تَجِدَ مِنْ دُونِهِ مُلْتَحَدًا ﴿۲۷﴾

﴾26﴿ Qulil laahu a'lamu bimaa labisoo lahoo ghaibus samaawaati wal ardi absir bihee wa asmi'; maa lahum min doonihee minw waliyyinw wa laa yushriku fee hukmihee ahadaa
﴾27﴿ Watlu maaa oohiya ilaika min Kitaabi Rabbika laa mubaddila li Kalimaatihee wa lan tajida min doonihee multahadaa

﴾26﴿ Say, "Allah knows best how long they remained. To Him belongs the knowledge of the unseen of the heavens and the earth. How well He sees and how well He hears! They have no protector besides Him, and He shares His command with no one
﴾27﴿ Recite what has been revealed to you from the Book of your Lord. There is no changer of His words, and you will never find any refuge besides Allah

[26] In this verse, it begins as a continuation of the story of the Companions of the Cave, and it contains five statements affirming the oneness (tawḥīd) of Allah.
(بِمَا لَبِثُوا) – refers to the duration they remained after waking until their eventual death.
It cannot be objected that Allah Most High first mentioned the number of years they slept, and then followed it with (قُلِ اللَّهُ أَعْلَمُ) – “Say: Allah knows best”—as if rejecting it. The reason is that the latter statement refers to what happened after they woke up, not the original period of sleep.
(أَبْصِرْ بِهِ وَأَسْمِعْ) – There are two interpretations of this phrase:
1. The pronoun bihi refers to revelation (waḥy), meaning: “Through this revelation, make others see and hear Allah’s guidance.”
2. It is an expression of amazement, i.e., “How well He sees! How well He hears!”—affirming that Allah is fully Hearing and Seeing.
(وَلَا يُشْرِكُ فِي حُكْمِهِ أَحَدًا) – “And He does not associate anyone in His rule.”
Hukm (His rule) here includes both takwīnī (His control and arrangement of the universe) and tashrī‘ī (His legislation and commands).
This is a refutation of attributive shirk (shirk ‘aṭā’ī), meaning the belief that Allah has granted others a share in His power and control—
as commonly claimed by general polytheists who say that certain beings have independent control or influence.
This same concept is also refuted in verse 45 of Surah Az-Zukhruf.
[27] In this verse, there is a second continuation (tafrī‘) and another etiquette, which is encouragement toward the preaching and spreading of the Qur’an.
(لِكَلِمَاتِهِ) – refers to the entire Qur’an, and also specifically to the divine statements mentioned in the previous verse.
A similar phrase is found in verse 115 of Surah al-An‘ām.
(وَلَنْ تَجِدَ مِنْ دُونِهِ مُلْتَحَدًا) – “And you will not find any refuge besides Him” – this is a refutation of shirk in control and management (shirk fī at-taṣarruf).
It also serves as a warning to anyone who abandons or turns away from the Qur’an.