Tafseer Ibn Kathir of MARYAM [35]

مَا كَانَ لِلَّهِ أَن يَتَّخِذَ مِن وَلَدٍ سُبْحَانَهُ إِذَا قَضَى أَمْرًا فَإِنَّمَا يَقُولُ لَهُ كُن فَيَكُونُ

It is not [befitting] for Allah to take a son; exalted is He! When He decrees an affair, He only says to it, "Be," and it is.