Tafseer Ibn Kathir of AL ISRAA' [39]

39. This is (part) of Al-Hikmah (wisdom) which your Lord has revealed to you. And set not up with Allah any other god lest you should be thrown into Hell, blameworthy and rejected (from Allah's mercy). Allah says: `What We have commanded you to do is part of good manners, and what We have forbidden you are evil qualities. We have revealed this to you, O Muhammad, so that you may command the people likewise.'

(And set not up with Allah any other god lest you should be thrown into Hell, blameworthy) meaning, your own self will blame you, as will Allah and His creation.

(rejected) means far removed from everything good. Ibn `Abbas and Qatadah said: ”(It means) cast out.'' This is an address to the Ummah via the Messenger , for he is infallible.