who created the heavens and the earth, the unbelievers would say "It is Allah". Yet, they worshipped idols like AlLat, the AlUzza, and other deities. They called on them for help and sacrificed animals for their pleasure. Their declaration of Allah's Power confirms their belief in the Unity of Lordship. However, attributing partners to Allah (Exalted be He) renders this belief null and void and of no benefit for them. Abu Jahl and his likes believed in Allah as their Creator and Sustainer and that He created the heavens and the earth. But this belief availed them nothing because they ascribed partners to Allah by worshipping idols. This is the meaning of the Ayah according to what is reported from the eminent Muslim scholars.