Tafseer Ibn Kathir of SABA' [27]

قُلْ أَرُونِي الَّذِينَ أَلْحَقْتُم بِهِ شُرَكَاء كَلَّا بَلْ هُوَ اللَّهُ الْعَزِيزُ الْحَكِيمُ

Say, "Show me those whom you have attached to Him as partners. No! Rather, He [alone] is Allah , the Exalted in Might, the Wise."