(Lo! those who say: Our Lord is Allah, and afterward are upright, the angels descend upon them…) [41:30].
‘Ata’ reported that Ibn ‘Abbas said: “This verse was revealed about Abu Bakr al-Siddiq, may Allah be well pleased with him. The idolaters had said: ‘Allah is our Lord and the angels are His daughters; they will intercede with Him for us. This is why they were not upright’. The Jews said: ‘Allah is our Lord and Ezra is His son. Muhammad is not a Prophet’. This is why they were not upright. Abu Bakr, may Allah be well pleased with him said: ‘Allah is our Lord, alone without partners and Muhammad, Allah bless him and give him peace, is His slave and Messenger’. This is why he was upright”.
Asbab Al-Nuzul by Al-Wahidi , trans. Mokrane Guezzou