Az-Zukhruf • EN-TAFSIR-IBN-ABBAS
﴿ وَجَعَلُوا۟ لَهُۥ مِنْ عِبَادِهِۦ جُزْءًا ۚ إِنَّ ٱلْإِنسَٰنَ لَكَفُورٌۭ مُّبِينٌ ﴾
“AND YET, they attribute to Him offspring from among some of the beings created by Him! Verily, most obviously bereft of all gratitude is man!”
(And they allot to Him) they ascribe to Him (a portion of His bondmen) i.e. the angels! They claimed, i.e. Banu Malih, that the angels were Allah's daughters. (Lo! Man) i.e. the Banu Malih (is verily a mere ingrate) a disbeliever in Allah whose disbelief is quite apparent.