Tafseer Ibn Kathir of AL KAHFI [51]

51. They did not witness the creation of the heavens and the earth nor their own creation, nor did I take those who mislead as `Adudan. Allah says: `These whom you take as helpers instead of Me are creatures just like you. They do not possess anything and did not witness the creation of heaven and earth, because they did not exist at that time.' Allah says, `I am the One Who independently and exclusively creates and controls all things, and I have no partner, associate or advisor in that.' As Allah says:

(Say: ”Call upon those you claim besides Allah, they possess not even a speck of dust in the heavens or on the earth, nor have they any share in either, nor is there for Him any assistant among them. Intercession with Him profits not except for him whom He permits.) ﴿34:22-23﴾ Similarly Allah says here:

(nor did I take those who mislead as `Adudan.) Malik said: ”Assistants.''