أَمَّنْ خَلَقَ السَّمَاوَاتِ وَالاَْرْضَIs not He Who created the heavens and the earth,meaning, He created those heavens which are so high and serene, with their shining stars and revolving planets. And He created the earth, with its varying heights and densities, and He created everything in it, mountains, hills, plains, rugged terrain, wildernesses, crops, trees, fruits, seas and animals of all different kinds and colors and shapes, etc.وَأَنزَلَ لَكُم مِّنَ السَّمَاء مَاءand sends down for you water from the sky,means, He sends it as a provision for His servants,فَأَنبَتْنَا بِهِ حَدَايِقَ ذَاتَ بَهْجَةٍwhereby We cause to grow wonderful gardens full of beauty and delightmeans, beautiful and delightful to behold.مَّا كَانَ لَكُمْ أَن تُنبِتُوا شَجَرَهَاIt is not in your ability to cause the growth of their trees.meaning, `you are not able to cause their trees to grow. The One Who is able to do that is the Creator and Provider, Who is doing all this Alone and Independent of any idol and other rival.'The idolators themselves admitted this, as Allah says in another Ayah:وَلَيِن سَأَلْتَهُم مَّنْ خَلَقَهُمْ لَيَقُولُنَّ اللَّهُAnd if you ask them:"Who has created them!" they will certainly say:"Allah." (31:25)وَلَيِن سَأَلْتَهُمْ مَّن نَّزَّلَ مِنَ السَّمَأءِ مَأءً فَأَحْيَا بِهِ الاٌّرْضَ مِن بَعْدِ مَوْتِهَا لَيَقُولُنَّ اللَّهAnd if you were to ask them:"Who sends down water from the sky, and gives life therewith to the earth after its death!" they will surely reply:"Allah." (29:63)Meaning they will admit that He is the One Who does all these things, Alone, with no partner or associate, but then they worship others alongside Him, others who they admit cannot create or provide anything. But the Only One Who deserves to be worshipped is the Only One Who can create and provide,Allah says:أَإِلَهٌ مَّعَ اللَّهِIs there any god with Allah,meaning, `is there any god that can be worshipped alongside Allah, when it is clear to you and anyone who with reason that He is the Creator and Provider, as you yourselves admit!'Then Allah says:بَلْ هُمْ قَوْمٌ يَعْدِلُونَNay, but they are a people who ascribe equals (to Him)!meaning, they describe others as being equal and comparable to Allah