TibyanTafsir Ibn Kathir
Al-Isra ·This commentary covers Verse 40

Everything previously mentioned is Revelation and Wisdom

Allah says: `What We have commanded you to do is part of good manners, and what We have forbidden you are evil qualities. We have revealed this to you, O Muhammad, so that you may command the people likewise.'

﴿ وَلَا تَجۡعَلۡ مَعَ ٱللَّهِ إِلَـٰهًا ءَاخَرَ فَتُلۡقَىٰ فِى جَهَنَّمَ مَلُومً۬ا ﴾

(And set not up with Allah any other god lest you should be thrown into Hell, blameworthy) meaning, your own self will blame you, as will Allah and His creation.

﴿ مَّدۡحُورًا ﴾

(rejected) means far removed from everything good. Ibn `Abbas and Qatadah said: "(It means) cast out.'' This is an address to the Ummah via the Messenger, for he is infallible.

﴿ أَفَأَصۡفَٮٰكُمۡ رَبُّڪُم بِٱلۡبَنِينَ وَٱتَّخَذَ مِنَ ٱلۡمَلَـٰٓٮِٕكَةِ إِنَـٰثًا‌ۚ إِنَّكُمۡ لَتَقُولُونَ قَوۡلاً عَظِيمً۬ا ﴾

(40. Has then your Lord preferred for you sons, and taken for Himself from among the angels daughters Verily, you indeed utter an awful saying.)