TibyanTafsir Ibn Kathir
Az-Zukhruf

The Idolators admit that Allah Alone is the Creator

﴿ وَلَٮِٕن سَأَلۡتَهُم مَّنۡ خَلَقَهُمۡ لَيَقُولُنَّ ٱللَّهُ‌ۖ فَأَنَّىٰ يُؤۡفَكُونَ ﴾

(And if you ask them who created them, they will surely say: "Allah.'' How then are they turned away) means, `if you ask these idolaters who associate others in worship with Allah,'

﴿ مَّنۡ خَلَقَهُمۡ لَيَقُولُنَّ ٱللَّهُ‌ۖ ﴾

(who created them, they will surely say: "Allah.'') means, they will admit that He Alone is the Creator of all things and He has no partner in that. Yet despite that they still worship others alongside Him who have nothing and are able to do nothing. This is the utmost foolishness and stupidity. Allah says:

﴿ فَأَنَّىٰ يُؤۡفَكُونَ ﴾

(How then are they turned away)