If You punish them, they are Your servants, and if You forgive them, verily You, only You are the Almighty, the All-Wise.All matters refer back to Allah, for He does what He Wills and none can question Him about what He does, while He will question them.This Ayah also shows the crime of the Christians who invented a lie against Allah and His Messenger, thus making a rival, wife and son for Allah. Allah is glorified in that He is far above what they attribute to Him. So this Ayah has tremendous value and delivers unique news