Praise be to Allaah.
The scholars, such as Ibn ‘Abbaas and others, have explained
its meaning. What it means is that when the polytheists are asked who
created the heavens and earth, and who created them, they say Allaah, yet
despite this they worship idols and statues like al-Laat, al-‘Uzza and
others, they seek help from them, and they make vows and offer sacrifices to
them. This belief of theirs is Tawheed al-Ruboobiyyah (belief in
oneness of divine Lordship), but it is invalidated and corrupted by their
association of others with Allaah (shirk) and does not avail them anything.
Abu Jahl and his ilk believed that Allaah was their Creator and Provider,
and the Creator of the heavens and the earth, but this did not avail them
anything, because they associated others with Allaah by worshipping idols
and statues. This is the meaning of the verse according to the scholars. End quote