﴿ وَإِلَٰهُكُمْ إِلَٰهٌۭ وَٰحِدٌۭ ۖ لَّآ إِلَٰهَ إِلَّا هُوَ ٱلرَّحْمَٰنُ ٱلرَّحِيمُ ﴾

“AND YOUR GOD is the One God: there is no deity save Him, the Most Gracious, the Dispenser of Grace.”

Allah then declares His Oneness because the unbelievers denied this divine Oneness, saying: (Your God is one God) without son or partner; (there is no God save Him, the Beneficent) the Tender, (the Merciful) the Compassionate.