Al-Israa • EN-TAFSIR-IBN-ABBAS
﴿ سُبْحَٰنَهُۥ وَتَعَٰلَىٰ عَمَّا يَقُولُونَ عُلُوًّۭا كَبِيرًۭا ﴾
“Limitless is He in His glory, and sublimely, immeasurably exalted above anything that men may say [about Him]”
(Glorified is He) He exonerated Himself from having a son or partner, (and High Exalted) He is free of and too lofty (above what they say!) of idolatry.