Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And they allot to Him) they ascribe to Him (a portion of His bondmen) i.e. the angels! They claimed, i.e. Banu Malih, that the angels were Allah's daughters. (Lo! Man) i.e. the Banu Malih (is verily a mere ingrate) a disbeliever in Allah whose disbelief is quite apparent.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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