هَـٰذَا خَلْقُ ٱللَّهِ فَأَرُونِى مَاذَا خَلَقَ ٱلَّذِينَ مِن دُونِهِۦ ۚ بَلِ ٱلظَّـٰلِمُونَ فِى ضَلَـٰلٍ مُّبِينٍ Qur’an Luqman (31:11)Hatha khalqu Allahi faaroonee matha khalaqa allatheena min doonihi bali alththalimoona fee dalalin mubeenin
Sc., "who ascribe divine powers to beings or things other than God".
The transition from "We" in the last verse to "Me" in this verse means a still more personal relation to Allah:(see n. 56 to ii. 38): as we are now asked about the true worship of Allah, as against the false worship of others besides Allah.