لَا يَسْبِقُونَهُ بِالْقَوْلِ وَهُمْ بِأَمْرِهِ يَعْمَلُونَ ﴿۲۷﴾ يَعْلَمُ مَا بَيْنَ أَيْدِيهِمْ وَمَا خَلْفَهُمْ وَلَا يَشْفَعُونَ إِلَّا لِمَنِ ارْتَضَى وَهُمْ مِنْ خَشْيَتِهِ مُشْفِقُونَ ﴿۲۸﴾ وَمَنْ يَقُلْ مِنْهُمْ إِنِّي إِلَهٌ مِنْ دُونِهِ فَذَلِكَ نَجْزِيهِ جَهَنَّمَ كَذَلِكَ نَجْزِي الظَّالِمِينَ ﴿۲۹﴾

﴾27﴿ Laa yasbiqoonahoo bil qawli wa hum bi amrihee ya'maloon
﴾28﴿ Ya'lamu maa baina aideehim wa maa khalfahum wa laa yashfa'oona illaa limanir tadaa wa hum min khash yatihee mushfiqoon
﴾29﴿ Wa mai yaqul minhum inneee ilaahum min doonihee fazaalika najzeehi Jahannam; kazaalika najziz zaalimeen

﴾27﴿ They do not precede Him in speech, and they act according to His command
﴾28﴿ Allah knows what is before them and what is behind them, and they cannot intercede except for those whom He has approved. And they, out of fear of Allah, are devoted to Him with love
﴾29﴿ And whoever among them says, I have divine attributes besides Allah, We will reward them with Hell. Thus do We recompense the wrongdoers

[27] In this verse, two more attributes are mentioned:
1. They do not speak ahead of Allah — meaning they do not speak in contradiction to Allah’s will.
2. They act according to His command — they follow Allah’s orders precisely.
The phrase “preceding Him in speech” is, in common usage, a metaphor for disobedience — so here it means they never oppose Him, and always act in full alignment with His command.
[28] In this verse, three more attributes of these beings (such as angels or righteous servants) are mentioned:
1. Allah has full knowledge of all their states — (مَا بَيْنَ أَيْدِيهِمْ) refers to future conditions, and (مَا خَلْفَهُمْ) refers to past conditions; or it may mean what is before and behind them physically — indicating all directions and all times.
2. If they had any independent power or will, Allah would have known it — so this is a refutation of the claim that they possess divine qualities.
3. They cannot intercede for the polytheists — so the verse is a rejection of the hope idolaters place in them for intercession.
(إِلَّا لِمَنِ ارْتَضَى) — refers to a believing monotheist whom Allah has chosen with His approval, as mentioned in Sūrah Ṭāhā (20:109).
Khashyah means fear combined with deep reverence, and ashfāq refers to a softening of the heart due to fear — a fear filled with humility and awe.
[29] This verse mentions the eighth attribute, which is that they have no right to claim divinity (ulūhiyyah).
In Tafsīr al-Qurṭubī, it is stated that although these beings (like angels or prophets) are infallible (maʿṣūm), they are still obligated to worship — so this verse is a refutation of those who claim that some spiritual masters reach such a level of greatness that they are allowed to say things like “I am the Truth (Anā al-Ḥaqq)” or “Glory be to me, how great is my status (Subḥānī mā aʿẓama shānī)” — or who attribute to themselves any divine quality.
All of this is disbelief and wrongdoing, which is why Allah the Exalted, in this verse, made no exceptions — no one is permitted to claim any attribute of divinity.
(إِنِّي إِلَهٌ) — the word Allāh is not used, rather ilāh is mentioned, which includes any attribute of divinity.
So the warning applies equally whether the claim is made through polytheism (shirk), or through beliefs like ḥulūl (indwelling) or ittiḥād (union with God).