Transliteration:( Illahukum Ilaahunw Waahid; fallazeena laa yu'minoona bil Aakhirati quloobuhum munkiratunw wa hum mustakbiroon )
"Your God is One God [41]. But those who do not believe in the Hereafter, their hearts are disbelieving and they are arrogant [42]."
Allah Almighty is One—both in His Being (Personality) and in His Attributes. This means that no one shares in His essence, nor in His qualities such as knowledge, power, mercy, or authority.
Thus, if someone accepts Tawheed (Oneness of Allah) in theory, but then attributes divine qualities to another being—whether a human, angel, or spirit—they fall into shirk (polytheism) just as surely as one who believes in multiple deities. Believing in someone with divine attributes, even after affirming Allah’s Oneness, is a clear violation of Tawheed.
This part of the verse identifies the two major flaws in those who reject the message of Islam:
Denial in the heart, and
Arrogance in attitude.
Their disbelief in the Hereafter is rooted in a willful rejection of truth, and their arrogance prevents them from accepting the message of the Prophets, no matter how clear or rational the proofs may be.
This teaches us that arrogance is not a trait of true believers. A sincere heart is one that is humble before the truth, open to guidance, and accepting of Divine instruction.
22. Your god is one God. But for those who believe not in the Hereafter, their hearts are in denial, and they are proud. 23. Certainly, Allah knows what they conceal and what they reveal. Truly, He does not like the proud.
Allah tells us that there is none to be worshipped besides Him, the One, the Unique, the Lone, the Self-Sufficient. He tells us that the hearts of the disbelievers deny that and are astonished by that:
(“Has he made the gods (all) into One God! Verily, this is a curious thing!”) (38:5).
(And when Allah alone is mentioned, the hearts of those who do not believe in the Hereafter are filled with disgust, and when those besides Him are mentioned, behold, they rejoice!) (39:45).
(and they are proud) meaning they are too proud to worship Allah, and their hearts reject the idea of singling Him out, as Allah says:
(Verily! Those who scorn My worship they will surely enter Hell in humiliation!) ﴿40:60﴾ So here, Allah says;
(Certainly), meaning truly,
(Allah knows what they conceal and what they reveal.) meaning He will requite them for that in full.
(Truly, He does not like the proud.)
(16:22) Your God is the One God. But the hearts of those who do not believe in the Hereafter are steeped in rejection of the Truth, and they are given to arrogance.[20]
20. That is, those who do not believe in the life in the Hereafter, have become so irresponsible, carefree and intoxicated with the life of this world, that they feel no hesitation or pang in denying any reality, and they put no value on or attach no worth to truth. That is why, they are not prepared to impose any moral restraint on themselves and feel no need to investigate as to whether the way, they are following is right or wrong.
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