An-Nahl • EN-TAFSIR-IBN-ABBAS
﴿ وَيَجْعَلُونَ لِلَّهِ ٱلْبَنَٰتِ سُبْحَٰنَهُۥ ۙ وَلَهُم مَّا يَشْتَهُونَ ﴾
“And [thus, too,] they ascribe daughters unto God, who is limitless in His glory - whereas for themselves [they would choose, if they could, only] what they desire:”
(And they assign unto Allah daughters) they say: the angels are Allah's daughters. (Be He glorified!) Allah exonerates Himself from having children or partners (and unto themselves what they desire) of sons;