هُوَ الَّذِي يُرِيكُمْ آيَاتِهِ وَيُنَزِّلُ لَكُمْ مِنَ السَّمَاءِ رِزْقًا وَمَا يَتَذَكَّرُ إِلَّا مَنْ يُنِيبُ ﴿۱۳﴾ فَادْعُوا اللَّهَ مُخْلِصِينَ لَهُ الدِّينَ وَلَوْ كَرِهَ الْكَافِرُونَ ﴿۱۴﴾ رَفِيعُ الدَّرَجَاتِ ذُو الْعَرْشِ يُلْقِي الرُّوحَ مِنْ أَمْرِهِ عَلَى مَنْ يَشَاءُ مِنْ عِبَادِهِ لِيُنْذِرَ يَوْمَ التَّلَاقِ ﴿۱۵﴾ يَوْمَ هُمْ بَارِزُونَ لَا يَخْفَى عَلَى اللَّهِ مِنْهُمْ شَيْءٌ لِمَنِ الْمُلْكُ الْيَوْمَ لِلَّهِ الْوَاحِدِ الْقَهَّارِ ﴿۱۶﴾

﴾13﴿ Huwal lazee yureekum Aayaatihee wa yunazzilu lakum minas samaaa'i rizqaa; wa maa yatazakkaru illaa mai yuneeb
﴾14﴿ Fad'ul laaha mukhliseena lahud deena wa law karihal kaafiroon
﴾15﴿ Rafee'ud darajaati zul 'Arshi yulqir rooha min amrihee 'alaa mai yashaaa'u min 'ibaadihee liyunzira yawmat talaaq
﴾16﴿ Yawma hum baarizoona laa yakhfaa 'alal laahi minhum shai; limanil mulkul Yawma lillaahil Waahidil Qahaar

﴾13﴿ Allah alone is the One who shows you His signs and sends down sustenance for you from the sky, but none take heed except those who turn to Him in repentance
﴾14﴿ So call upon Allah, making your worship sincere for Him alone, even if the disbelievers dislike it
﴾15﴿ Allah is the Exalter of ranks, the Owner of the Throne. He sends down revelation by His command upon whomever He wills of His servants to warn about the Day of Meeting
﴾16﴿ On the Day when they will all be exposed, nothing about them will be hidden from Allah. To whom does the sovereignty belong today? To Allah alone, the One, the Almighty

[13] This is a rational proof of monotheism and the reason is that "the judgment belongs to Allah", and it refutes the excuse of the polytheists by presenting evidences in the world.
(His signs) refers to rational proofs along with the observable phenomena of the world — the heavens, the earth, the mountains, the sun, the moon, the stars, the winds, the clouds, the rains, the trees, the shrubs, and so on.
(Provision) refers to the means of sustenance, such as rain.
In (His signs), there is an indication of the correction and establishment of religion, and in (provision), an indication of the correction and maintenance of the body.
[14] From this verse up to verse (51), it constitutes the second section of the chapter. In it lies the central claim of the surah, and the greatness of that claim is emphasized by mentioning the attributes of Allah the Exalted, along with warnings of punishment in the Hereafter and in this world for those who deny this claim, until verse (22). Then, the warning is illustrated with the story of Pharaoh and an encouragement to proclaim monotheism through the dialogue with the believing man. Toward the end, there is a warning of the Hereafter through the mention of how leaders will disassociate themselves from their followers in polytheism and disbelief.
In verse (14), the claim of the surah is presented — the command to practice monotheism in supplication and the rejection of polytheism in supplication. The fa (فَـ) is used in a causal sense, linking this conclusion to the preceding themes.
(Sincerely devoted to Him) means sincerity free from any form of overt or hidden polytheism or anthropomorphism.
(Even though the disbelievers detest it) indicates that whoever detests monotheism in supplication is considered a disbeliever. It also implies that in this matter, every kind of hardship and trial will come from the polytheists, and enduring such hardships is necessary.
[15] In these three attributes, Allah the Exalted is described in order to encourage monotheism in supplication, and this reflects the greatness of the claim.
(Exalted in rank) means lofty — that He is deserving of the highest degrees of praise and commendation; or it can mean the One who raises — that is, the One who elevates the ranks of the monotheists in the Hereafter and raises the status of some people over others in this world.
(He sends down the Spirit) — the intended meaning of "the Spirit" here is revelation, through which the life of faith is attained.
(Upon whom He wills of His servants) refers to the prophets (peace be upon them), and the present tense verb is used to convey a past occurrence — meaning, He has sent revelation to the prophets (peace be upon them) and to this Prophet (May Allah bless him and give him peace). Or, if "the Spirit" is understood to mean the Qur'an, then "His servants" in this nation are those whom Allah the Exalted has granted the knowledge of the Noble Qur'an and the success to act upon it.
(The Day of Meeting) is one of the names for the Day of Judgment, because on that day the soul will reunite with the body, every person will meet the recompense of their deeds, worshippers will meet those they worshipped, the oppressors will meet the oppressed, the people of the heavens will meet the people of the earth, and the first and the last of humanity will meet — this term encompasses all of these encounters.
[16] In this verse, the awe and majesty of the Day of Judgment are described, and four attributes of Allah the Exalted are mentioned.
(To whom belongs the dominion today?) — regarding this question and its answer, there are several interpretations:
The first opinion is that Allah the Exalted commands a herald (an angel) to proclaim this aloud, and both the believers and disbelievers will respond to it — this is the view of Ibn Mas‘ud (may Allah be pleased with him).
The second opinion is that both the question and the answer come from Allah the Exalted Himself.
The third opinion is that the angels ask and answer among themselves, and make it heard by humankind.