Tafseer Ibn Kathir of AL ISRAA' [40]

40. Has then your Lord preferred for you sons, and taken for Himself from among the angels daughters Verily, you indeed utter an awful saying. Allah refutes the lying idolators who claim, may the curse of Allah be upon them, that the angels are the daughters of Allah. They made the angels, who are the servants of Ar-Rahman (the Most Beneficent), females, and called them daughters of Allah, then they worshipped them. They were gravely wrong on all three counts. Allah says, denouncing them:

(Has then your Lord preferred for you sons,) meaning, has He given only you sons

(and taken for Himself from among the angels daughters) meaning, has He chosen for Himself, as you claim, daughters Then Allah denounces them even more severely, and says:

(Verily, you indeed utter an awful saying.) meaning, in your claim that Allah has children, then you say that His children are female, which you do not like for yourselves and may even kill them by burying them alive. That is indeed a division most unfair! Allah says:

(And they say: ”The Most Beneficent (Allah) has begotten a child.'' Indeed you have brought forth (said) a terrible evil thing. Whereby the heavens are almost torn, and the earth split asunder, and the mountains fall in ruins. That they ascribe a son child to the Most Beneficent. But it is not suitable for (the majesty of) the Most Beneficent that he should beget a child. There is none in the heavens and the earth but comes unto the Most Beneficent as a servant. Verily, He knows each one of them, and has counted them a full counting. And every one of them will come to Him alone on the Day of Resurrection.) (19:88-95)