Tafseer Ibn Kathir of AL ISRAA' [42]

42. Say: ”If there had been other gods along with Him as they assert, then they would certainly have sought out a way to the Lord of the Throne. 43. Glorified and Exalted is He high above what they say!) Allah says: `Say, O Muhammad, to these idolators who claim that Allah has a partner among His creation, and who worship others besides Him that they may bring them nearer to Him: if the matter is as you say, and there is another god besides Him whom you worship in order to draw closer to Him and so that he will intercede for you with Him, then those whom you worship would themselves worship Him and seek means to draw closer to Him. So worship Him alone, just as those on whom you call besides Him worship Him. You have no need of a deity to be an intermediary between you and Him, for He does not like or accept that, rather He hates it and rejects it, and has forbidden that through all of His Messengers and Prophets.' Then He glorifies and sanctifies Himself far above all that, and says:

(Glorified and Exalted is He high above what they say!) meaning these idolators who transgress and do wrong when they claim that there are other gods besides Him.

(high above) means, far above. He is Allah, the One, the Self-Sufficient Master, Whom all creatures need. He begets not, nor was He begotten, and there is none comparable or coequal unto Him.