Tafseer Ibn Kathir of AL QASHASH [68]

68. And your Lord creates whatsoever He wills and chooses, no choice have they. Glorified is Allah, and exalted above all that they associate. 69. And your Lord knows what their breasts conceal, and what they reveal. 70. And He is Allah; La ilaha illa Huwa, His is the praise in the first and in the last, and His is the decision, and to Him shall you be returned. Allah tells us that He is the only One Who has the power to create and make decisions, and there is no one who can dispute with Him in that or reverse His judgement. His saying:

(And your Lord creates whatsoever He wills and chooses,) means, whatever He wills, for what He wills, happens; and what He does not will, does not happen. All things, good and bad alike, are in His Hands and will return to Him.

(no choice have they.) is a negation, according to the correct view. This is like the Ayah,

(It is not for a believer, man or woman, when Allah and His Messenger have decreed a matter that they should have any option in their decision) (33:36). Then Allah says:

(And your Lord knows what their breasts conceal, and what they reveal.) He knows what is hidden in their hearts, just as He knows what they do openly.

(It is the same whether any of you conceals his speech or declares it openly, whether he be hid by night or goes forth freely by day.) (13:10).

(And He is Allah; La ilaha illa Huwa,) meaning, He is unique in His divinity, for none is to be worshipped besides Him, and there is no lord who can create what he wills and chooses besides Him.

(His is the praise, in the first and in the last,) in all that He does, He is to be praised for His justice and wisdom.

(His is the decision,) that none can put back, because of His might, power, wisdom and mercy.

(and to Him shall you be returned.) means, all of you on the Day of Resurrection, and everyone will be rewarded or punished according to his deeds, good and evil alike, and absolutely none of their deeds will be concealed from Him.