Al-Anbiyaa • EN-TAFSIR-IBN-ABBAS
﴿ ۞ وَمَن يَقُلْ مِنْهُمْ إِنِّىٓ إِلَٰهٌۭ مِّن دُونِهِۦ فَذَٰلِكَ نَجْزِيهِ جَهَنَّمَ ۚ كَذَٰلِكَ نَجْزِى ٱلظَّٰلِمِينَ ﴾
“And if any of them were to say, “Behold, I am deity beside Him” - that one We should requite with hell: thus do We requite all [such] evildoers.”
(And one of them) of the angels; and it is said this means: of created beings (who should say: Lo! I am a God beside Him) beside Allah, (that one We should repay with hell) Hell will be his lot because of this. (Thus We repay wrong-doers) thus We repay disbelievers.