26وَقَالُوا۟ ٱتَّخَذَ ٱلرَّحْمَـٰنُ وَلَدًا ۗ سُبْحَـٰنَهُۥ ۚ بَلْ عِبَادٌ مُّكْرَمُونَ
27لَا يَسْبِقُونَهُۥ بِٱلْقَوْلِ وَهُم بِأَمْرِهِۦ يَعْمَلُونَ
28يَعْلَمُ مَا بَيْنَ أَيْدِيهِمْ وَمَا خَلْفَهُمْ وَلَا يَشْفَعُونَ إِلَّا لِمَنِ ٱرْتَضَىٰ وَهُم مِّنْ خَشْيَتِهِۦ مُشْفِقُونَ
29وَمَن يَقُلْ مِنْهُمْ إِنِّىٓ إِلَـٰهٌ مِّن دُونِهِۦ فَذَٰلِكَ نَجْزِيهِ جَهَنَّمَ ۚ كَذَٰلِكَ نَجْزِى ٱلظَّـٰلِمِينَ
[26-29] They say, "The Merciful has offspring."26 Glory be to Allah!they are His mere servants who have been honored: they do not exceed the limits in their talk before Him and just do His bidding. He knows whatever is before them and also whatever is hidden from them; they "do not intercede for anyone except for the one for whom Allah pleases to hear a plea, and they live in awe of Him27 And if anyone of them were to say, "I am also a deity besides Allah", We would send him to Hell, for this is the recompense from Us for such workers of iniquity.
26"Offspring" here refers to the angels as is clear from v. 28. The disbelievers of Arabia believed that the angels were the daughters of God.
27These two verses refute the two reasons for which the mushriks had made the angels their deities:
(1) They took them for the offspring of Allah.
(2) They thought that if they worshiped the angels, they would be so pleased that they would intercede with Allah on their behalf. (See X:18; XXXIX:3).
In this connection, it should also be noted that the Qur'an refutes the doctrine of intercession of the mushriks, saying, that their so-called intercessors are not qualified to intercede for anyone. This is so' because they have no knowledge of the hidden things, whereas Allah knows all that is hidden from or open to them. Therefore, the angels or Prophets or saints shall be allowed intercession only with the prior permission of Allah. As Allah alone has the power to hear or accept intercession, none else is entitled to divine worship or rights. For further details, please sec Ta Ha (XX): E. N.'s 85-86.