Definition of the Monotheism of Divinity
Monotheism of Divinity means dedicating all acts of worship to Allah alone. [87] Tatheer al-I’qtiqaad by as-San’aani, p 53, Majmoo’ Fataawa Ibn Baaz, 7/62. Allah, the Exalted, said: And your Ilaah (God) is One Ilaah (God – Allah). There is no deity worthy of worship except Him, the Entirely Merciful, the Especially Merciful.” al-Baqarah: 163 Allah, the Exalted also said: “That is because Allah is the Truth, and that what they call upon other than Him is falsehood. Luqmaan: 30
The validity and acceptance of our worship requires fulfilling the following two conditions:
1.    It should be truthful and sincere to Allah, Exalted be He, alone.
2.    It should conform to what was brought by the Messenger of Allah (صلى الله عليه وسلم).
Muhammad ibn Ibrahim Aal Ash-Shaykh said: “The most essential of all duties is to have sincerity while performing our deeds so they be solely for Allah’s sake, and no one else, and to follow the Messenger (صلى الله عليه وسلم) alone. In contrast, the wickedest of all things is to associate partners with Allah, and to innovate in the religion laws which were not permitted by Allah.” [88] Fataawa wa Rasaa?il Muhammad ibn Ibraaheem, 13/178.
Ibn ‘Uthaymeen said: “Testifying that none is worthy of worship except Allah necessitates sincerity, and testifying that Muhammad is the Messenger of Allah necessitates following him. Any action by which closeness to Allah is sought is not accepted unless it fulfils these two conditions: sincerity to Allah and following the Messenger of Allah.” [89] Sharh al-Arba’een an-Nawawiyyah, p 23.
Monotheism is given a different name depending on the one it is linked to i.e., monotheism of divinity is given when it is used with reference to Allah, Most High. However, when it is used while referring to the creation, it is called monotheism of worship, monotheism of action, monotheism of intent, and monotheism of desire and requesting.” [90] Tayseer al-‘Azeez al-Hameed by Sulaymaan Aali ash-Shaykh, p 21, al-Qawl as-Sadeed by as-Si’di, p 19, al-Qawl al-Mufeed by Ibn ‘Uthaymeen, 1/14.
Ibn Taymiyyah said: “The monotheism of worship is that Allah should be worshipped alone, and no partners to be associated with Him; thus, one should obey Him and His Messengers and do only what Allah loves, and what pleases Him.” [91] Al-Fataawa al-Kubraa by Ibn Taymiyyah, 2/421.
As-San’aani said: “The monotheism of divinity means singling out Allah alone in all acts of worship.” [92] Tatheer al-I’qtiqaad ‘an Adraan al-Ilhaad, p 50.
Significance of the Monotheism of Divinity
1.   The monotheism of divinity is the actualization of the testimony that none is worthy of worship except Allah and the testimony that Muhammad is the Messenger of Allah (صلى الله عليه وسلم); and the two testimonies are the first obligation upon each accountable person.
Ibn Taymiyyah said: “The pious predecessors and renowned exemplary scholars are all in agreement that the two testimonies are the first obligation that people are commanded to fulfil.” [93] Dar? Ta’aarud al-‘Aql wa an-naql, 8/11. He also said: “The foundation of Islam is: “I testify that none is worthy of worship except Allah and that Muhammad is the Messenger of Allah.” [94] Majmoo’ al-Fataawa wa Rasaa?il al-‘Uthaymeen, 1/84.
Ibn ‘Uthaymeen said: “The first obligation upon the creation is the first thing they are called to fulfil (i.e., the two testimonies). The Prophet (صلى الله عليه وسلم) clarified this to Mu’adh ibn Jabal (may Allah be pleased with him) when he sent him to Yemen. He told him: “You will go to the people of the Book. First call them to testify that none is worthy of worship except Allah and Muhammad is the Messenger of Allah.”. [95] Saheeh Muslim (153). [96] Majmoo’ Fataawa wa Rasaa?il al-‘Uthaymeen, 1/84.
2.   Monotheism of divinity fulfils the purpose of the creation of man, that is being, worshipping Allah alone.
Allah, the Exalted, said: And I did not create the jinn and humankind except to worship Me. adh-Dhaahriyaat: 56. Ibn ‘Abbaas (may Allah be pleased with him) commented on the ayah by saying: “The last part of the ayah means that they should affirm their servitude to Allah alone, be it willingly or unwillingly.” [97] Transmitted by Ibn Jareer in his tafseer, 21/554.
Aboo al-‘Aaliyah said: “The religion in its entirety is built upon being sincere to Allah alone, associating none with Him.” [98] Transmitted by Ibn Aboo Haatim in his tafseer, 7/2156.
Muhammad ibn ‘Abd al-Wahab said: “Know -may Allah guide you to His obedience- that monotheism, the religion of Ibrahim, is that you should worship Allah alone and be sincere to Him in religion. This is what Allah ordered all people with, and the sole reason for which He created them. This is as Allah, Exalted be He, stated: And I did not create the jinn and mankind except to worship Me. Adh-Dhaariyaat: 56. The meaning of “to worship me” here is to worship Allah alone. [99] Thalaathat al-Usool wa Adillatihaa, p 8.
3.   All the Messengers called their people to believe in the Oneness of Allah (the Exalted), and be sincere in their worship to Him
Allah (Exalted be He) said: And We sent not before you any messenger except that We revealed to him that, "There is no deity except Me, so worship Me. al-Anbiyaa’: 25 Qatadah said: “The Messengers were sent to call people to monotheism and to be sincere to Allah; thus, none of their deeds will be ever accepted unless they say it (testify to it) and affirm it.” [100] Transmitted by Ibn Jareer in his tafseer.
Ibn Abee al-‘Izz said: “Know that monotheism was the first thing that Allah’s Messengers invited people to; it is the first station on the path of guidance, and the first place wherein a person, who is traversing to Allah (the Exalted), stands. Allah, the Exalted, said: We sent Nooh to his people and he said: “O my people! Worship Allah! You have no deity but Him. al-A’raaf: 59 Hood (peace be upon him) told his people: Worship Allah; you have no deity other than Him. Prophet Saalih (peace be upon him) said to his people: Worship Allah; you have no deity other than Him. al-A’raaf: 73 and Prophet Shu’ayb (peace be upon him) said: Worship Allah; you have no deity other than Him. al-A’raaf [101] Sharh at-Tahhaawiyyah, 1/21-24.
Monotheism of divinity entails the monotheism of Allah’s Names and Attributes
If a person worships Allah (the Exalted) alone and believes that He alone is worthy of worship, then this indicates that he also believes in His Lordship, and in His Names and Attributes. Had he not believed that all the favours that he and the rest of the creation enjoy are from Allah alone, and that He is the One who creates, sustains, and controls (the universe and all its affairs), that He possesses all characteristics of Lordship, and that He has the beautiful Names and lofty Attributes, he would not have believed that He is the only God worthy of worship. All that indicates that He alone is worthy of and deserves our worship, and that He has no partner.
Despite the importance of this category of monotheism, most of the creation denied it; they refused to admit that Allah is the only One who deserves to be worshipped alone with no partner and instead, they worshipped others beside Him.” [102] Sharh at-Tahhaawiyyah by Ibn Aboo al-‘Izz, p 21, 23, 29, 41, Tatheer al-I’tiqaad by as-San’aani, p 32, Tayseer al-‘Azeez al-Hameed by Sulaymaan Aali ash-Shaykh, p 20, Ma’aarij al-Qabool by al-Haafiz al-Hakami, 2/402, Tasheel al-‘Aqeedah by al-Jibreen, p 54.
Ibn Baaz said: “The people of knowledge (may Allah have mercy on them) explained that the monotheism of Lordship necessitates the monotheism of divinity -which is to single out Allah in all acts of worship - and it makes it imperative. For this reason, Allah used it as a proof against His servants. Likewise, the monotheism of Allah’s Names and Attributes necessitates worshipping Him alone because He is perfect in His Essence, and His Names and Attributes, and He bestows His favours upon His creation. Thus, He is the only One who deserves that they should worship Him, obey His commands, and refrain from what He prohibited.” [103] Majmoo’ Fataawa Ibn Baaz, 7/62.
Ibn ‘Uthaymeen said: “The monotheism of Lordship necessitates the monotheism of divinity, and both of them necessitate the perfection of Allah’s Names and Attributes. For this reason, Ibrahim (peace be upon him) said: O my father, why do you worship that which does not hear and does not see and will not benefit you at all. Maryam: 42 [104] Tafseer al-‘Uthaymeen, 3/430.
4.   Actualizing the monotheism of divinity allows us to enter Paradise and be saved from Hellfire
Jaabir ibn ‘Abdillah (may Allah be pleased with him) narrated that the Prophet (صلى الله عليه وسلم) said: “Whoever dies without associating anything with Allah will enter Paradise, and whoever dies while associating partners with Allah will enter the Hellfire.” [105] Saheeh Muslim (93).
Ibn Baaz said: “What was transmitted concerning the superiority of monotheism and that whoever dies while upholding it will be from the people of Paradise is applicable to those who adhere to the rulings of Islam. This includes fulfilling the obligation of prayer, for whoever is committed to prayer will attain what the righteous people were promised, and whoever refuses will receive what the people who were not pious were threatened with. If a person says, “None is worthy of worship but Allah,” and believes that Allah is One, but he denies the obligation of the five daily prayers, then his Islam is void and thus he is deemed a disbeliever. Neither his statement that “None is worthy of worship” nor his belief in the Oneness of Allah will benefit him if it is coupled with his denial of the obligation of prayer. The same applies to who leaves prayer out of laziness or leaves it intentionally and pays scant regarding it. The ruling of this person is the same of that of a person who denies its obligation according to the more correct view from the two views of the scholars on the issue. His testimony that none is worthy of worship except Allah will not benefit him because he failed to fulfil its right, which is to perform the five daily prayers. Similarly, if a person believes that Allah is One and affirms that none is worthy except Him, but he mocks anything in Allah’s religion, he will be a disbeliever as was stated by Allah, the Exalted: Say, "Is it Allah and His ayaat and His Messenger that you were mocking? Make no excuse; you have disbelieved after your belief. at-Tawbah: 65-66 [106] See Majmoo’ Fatawa Ibn Baaz (7\62)

The Quranic Evidence on the Monotheism of Divinity
Introduction
The Quran contains irrefutable arguments that are eloquent in structure that serve as evidence on the monotheism of Allah’s divinity. The following are the five types of such textual evidence:
Firstly: Forcing the polytheists to accept the inadmissibility of their doctrine that acknowledges the monotheism of Allah’s Lordship; thus, they should, accordingly, affirm the monotheism of divinity which they deny.
Secondly: Exposing the reality of the gods that people worship in this worldly life and the Hereafter to prove that they do not deserve to be worshipped.
Thirdly: Reminding the polytheists of the monotheism that is entrenched in their hearts, and that their polytheism cannot be validated or supported by evidence.
Fourthly: Explaining that the command is for Allah alone, in terms of legislation and reward or punishment.
Fifthly: The consensus of all divine books that nothing but Allah alone is worthy of worship. [107] Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef, 1/107.
Forcing the polytheists to accept the inadmissibility of their doctrine that acknowledges the monotheism of Allah’s Lordship; thus, they should, accordingly, affirm the monotheism of divinity which they deny.
This type of evidence consists of two elements:
1.   Knowledge that Allah is the only Creator and Upholder of the creation.
2.   Knowledge that Allah is the only Giver and Bestower of hidden and apparent blessings. [108] Al-Qawaa?id al-Hassaan li Tafseer al-Qur?an by as-Si’di, p 20,30, Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef, 1/108.
The following ayah is one of the proofs:
Allah, Most High, said: O mankind, worship your Lord, who created you and those before you, that you may become righteous. He who made for you the earth a bed spread out and the sky a ceiling and sent down from the sky, rain, and brought forth thereby fruits as provision for you. So do not attribute to Allah equals while you know that there is nothing similar to Him. al-Baqarah: 21-22
This ayah means: O people! worship Allah, Exalted be He, for He is the One who created you and those before you and brought you into existence from nothing. This was so that you may reach the station of piety. Worship Him because He is the One who made the earth spread out like beds for you. He made it such that it can be stepped on and a person can be stable on it. He made the sky for you a ceiling, and He is the One who brought down rains from the clouds and thus grew many fruits for man because of it, and these fruits are sustenance for you. Therefore, do not attribute equals to Him by your claims while He is the One who created you and sustained you. He is the one who deserves that you should worship Him alone with no partners and you know that He is the One and Only God and He has no equal or partner in creation, providing sustenance and so on. There is nothing like unto Him (Exalted be He). [109] At-tafseer al-Muharrar, p 106.
Exposing the reality of the gods that people worship in this worldly life and the Hereafter to prove that they do not deserve to be worshipped
This type of evidence consists of three elements:
1.   Knowing of the created objects that people worship besides Allah and exposing their imperfection and deficiency from all aspects.
2.   The incapability of those who are supplicated to besides Allah.
3.   Informing about the hatred and enmity that will occur between people and their gods after resurrection. [110] See al-Qawa’id al-Hissan Li Tafsser al-Quran of al-Sa’di, (p. 20, 30) and Risalet a-Shirk wa Madhahirih of Mubarak a-Jaza’iri (p. 282), and Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef (1/113). 
(1) Knowing of the created objects that people worship besides Allah and exposing their imperfection and deficiency from all aspects
Allah, the Exalted, said: “But they have taken besides Him gods which create nothing, while they are created, and possess not for themselves any harm or benefit and possess not power to cause death or life or resurrection.” al-Furqaan: 3 That is to say, the polytheists have taken idols and objects as their gods besides Allah, which are created objects and at the same time incapable of creating anything. Some of them were even made and carved by the hands of the polytheists, and they cannot avert harm from even themselves, or bring benefit to themselves, nor can they cause the death of a person who is alive, nor give life to a dead person or resurrect him. [111] At-Tafseer al-Muharrar, p 16.
(2) The incapability of those who are supplicated to besides Allah
Even though this point is incorporated in the generality of the previously mentioned point, it was mentioned independently and specifically in the Quran. It is also mentioned together with the previous one too. Allah (the Exalted) said: Say, "Invoke those you have claimed as gods besides Him, for they do not possess the ability for removal of adversity from you or for its transfer to someone else. al-Israa’: 56

That is to say: O Muhammad! Ask the polytheists to invoke those whom they have claimed to be gods besides Allah when calamities befall them, and then see if their idols can remove said adversity or change it in any manner such that they change its form or size or transfer it to other people. Indeed, they cannot do any of that, but Allah can. If this is the condition of their gods, why do they supplicate them instead of Allah?” [112] At-Tafseer al-Muharrar, p 269.
The lack of power and the deficiency of false gods will manifest in the Hereafter too. Allah, Most High, said: And warn of the Day when He will say, "Call 'My partners' whom you claimed," and they will invoke them, but they will not respond to them. And We will put between them a valley of destruction. al-Kahf: 52
That is to mean: mention the Day of Judgement when Allah will condemn the polytheists by telling them to call their gods whom they falsely claimed in the world that they are Allah’s partners in worship; call them so that they can help them and prevent My punishment from afflicting them. The polytheists will then call to their gods for help, but they will not help them nor respond to them. After, Allah will put a barrier of destruction between the polytheists and their gods, which will separate them, and none of the two parties will have a means of reaching the other. Then, the polytheists will see Hellfire and they will be certain that they will enter it and fall into it, and they will not find a place to go whereby they can escape from falling into it or a way to avoid it. Therefore, they will definitely enter it.” [113] At-Tafseer al-Muharrar. P 285.
(3) Informing about the hatred and enmity that will occur between people and their gods after resurrection.
Allah (the Exalted) said: And they have taken besides Allah false deities that they would be for them a source of honour. No! Those "gods" will deny their worship of them and will be against them opponents on the Day of Judgement. Maryam: 81-82
That is to mean, the polytheists have taken idols whom they worship besides Allah so that they can attain honour and power through them, protect them from Allah’s punishment, bring them closer to Him, bring them victory, and intercede for them. However, it is not as they thought, for those idols can neither prevent Allah’s punishment, grant them victory, nor intercede for them or bring them closer to Him. In fact, those worshipped idols will deny the polytheists’ worship of them, and they will renounce the polytheists, and fail their expectations. Furthermore, these gods will help each other in disputing, belying, and disclaiming the polytheists and this will cause them to be disgraced and humiliated. [114] At-Tafseer al-Muharrar, p 272.
Reminding the polytheists of the monotheism that is entrenched in their hearts, and that their polytheism cannot be validated or supported by evidence
This type of evidence consists of three elements:
1.   Reminding the polytheists of the kind of monotheism that exists in their hearts and about the hideousness of polytheism.
2.   Explaining that the polytheists have no proof for their polytheism. [115] Risaalat ash-Shirk wa Mazaahiruhu by al-Mubaarak al-Jazaairi, p282, al-Qawaa?id al-Hassaan, p 76, Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa Manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef, 1/122.

(1) Reminding the polytheists of the kind of monotheism that exists in their hearts and about the hideousness of polytheism
Allah (the Exalted) said: Say, "Who rescues you from the darkness of the land and sea when you call upon Him imploring aloud and privately, 'If He should save us from this crisis, we will surely be among the thankful.' Say, "It is Allah who saves you from it and from every distress; then you still associate others with Him. al-An’am: 63-64
This is to mean, O Muhammad! Say to the polytheists who accept the inadmissibility of their doctrine that acknowledges the monotheism of Allah’s Lordship and yet deny the monotheism of divinity: “Who is the One who saves you in the far-off wilderness when you are lost there and confused and in the depths of the seas when the stormy winds strike you, or when you lose your way there, thus becoming incapable of escaping those difficulties? In these hardships, you supplicate Allah showing humbleness, need, and subjugation, invoking Him in your heart saying: “Our Lord, if you take us out of this hardship and difficulty, which we have fallen into, we will be from those who acknowledge your blessings, and uphold your Oneness by gratitude, and will be sincere to You in worship.” Say to them, O Muhammad, “Allah is the One who is able to relieve you of difficulties when they befall you. Thus, He will save you from trials which afflict you upon the land or on sea, like the worry of being lost, or the fear of death, and all troubles. As for your gods which you associate as partners with Allah in worship, and worship them beside Him, they lack the power to benefit or harm you. Yet, despite Allah is being the One who relieves you of all your troubles, by His grace, you still associate partners with Him at times of ease. So, you neither fulfil your promise to Allah nor acknowledge His favours upon you.” [116] At-Tafseer al-Muharrar, p 328.
Sa’d ibn Abee Waqqaas (may Allah be pleased with him) said: “On the day when Mecca was conquered, the Messenger of Allah (صلى الله عليه وسلم) gave protection to the people except four men and two women.” Then he said: “Kill them, even if you find them clinging to the covers of Ka’bah.' (They were) ‘Ikrimah ibn Abee Jahl, 'Abdullah ibn Khatal, Maqees ibn Subaabah and ‘Abdullah ibn Sa’d ibn Abee As-Sarh.” ‘Ikrimah travelled by sea, and he was caught in a storm. The crew of the ship said: 'Turn sincerely toward Allah, for your (false) gods cannot help you at all in this situation.' 'Ikrimah said: 'By Allah, if nothing came to save me at sea except sincerity towards Allah, then nothing else will save me on land. O Allah, I promise You that if You save me from this predicament, I will go to Muhammad صلى الله عليه وسلم and put my hand in his, and I am certain that I will find him generous and forgiving.' So, he came, and accepted Islam.” [117] Transmitted by Abu Dawood (2683), an-Nasaa?ee with a longer version. The hadeeth was graded as authentic by al-Haakim based on the conditions of Muslims in al-Mustadrak (4360), and adh-Dhahabi agreed with him. The chain of narrators of the hadeeth was graded as authentic by Ibn al-Qayyim in Zaad al-Ma’aad, 3/110, and it was also graded as authentic by Ibn al-Mulaqqin in al-Badr al-Muneer, and al-Albaani in Saheeh Sunan an-Nasaa?ee (4067). The hadeeth was graded as good by Shu’ayb al-Arnaaoot in Takhreej Sunan Aboo Dawood (2683). Al-Haythami considered the narrators of the hadeeth to be trustworthy in Majmoo’ az-Zawaa?id, 6/171, and al-Boosayri in Ithaaf al-Khayyirah al-Maharah, 5/245. In al-Muhaththab, adh-Dhahabi said: “The chain of narrators of the hadeeth is good.
Allah, the Exalted, quoted the statement of Prophet Ibraaheem (peace be upon him) to his people: Do you worship that which you yourselves carve, while Allah created you and that which you do? as-Saffaat: 95-96
That is to mean, how could you worship objects that you have carved with your own hands, all the while it is Allah who has created you and the idols that you carve?! How can you worship them when they are created and are not creators?” [118] At-Tafseer al-Muharrar- Surah as-Saffaat verse 95.
Ibn Taymiyyah said: “All this exposes the hideousness of the beliefs and practices that they used to adopt before Ibraaheem prohibited them and repudiated them. Were it not that the goodness of worshipping Allah alone with no partners and the hideousness of polytheism are affirmed and known to the hearts of people, he would not have addressed them in this manner because they would have been doing something which is not blameworthy” [119] Majmoo’ al-Fataawa, 11/681.  
(2) Explaining that the polytheists have no proof for their polytheism
Allah, the Exalted, said: Unquestionably, to Allah belongs whoever is in the heavens and whoever is on the earth. And those who invoke other than Allah do not actually follow His "partners." They follow not except assumption, and they are not but falsifying. Yoonus: 66
That is to mean, everything in the heavens and earth is part of Allah’s dominion and under His Power and Authority, and He acts regarding them as He pleases, for He is the only One who deserves worship. However, the polytheists, in their claims of partners for Allah, follow a mere assumption and a lie about Allah, and they follow a mere supposition without knowledge. [120] At-Tafseer al-Muharrar, p 290.
Allah, Exalted be He, quoted the statement of the people of the cave: These, our people, have taken besides Him deities. Why do they not bring for their worship a clear authority for them? And who is more unjust than one who invents about Allah a lie? al-Kahf: 15
That is to mean, the people of our time and town have taken gods besides Allah whom they worship. However, they cannot produce a clear evidence to prove the validity of their worship to those idols. Indeed, no one is more disbelieving than those who make up lies about Allah and claim that He has partners who are worshipped.” [121] At-Tafseer al-Muharrar, p 65.
Explaining that the command is for Allah alone in terms of legislation and reward or punishment
This type of evidence consists of three elements:
1.   Part of Allah’s legislation is ordering His servants to worship Him alone with no partners and instructing the polytheists to supplicate to Him alone.
2.   Part of Allah’s legislation is that the good deeds of the polytheists are not accepted, and the good deeds of those who worship Him alone are accepted.
3.   Part of Allah’s Compensation, in terms of reward and punishment, is that His allies and who worship Him alone are rewarded and receiving His support and help in this worldly life and the Hereafter, and His ruling with the opposite of that for the polytheists. [122] Madaarij as-Saalikeen by Ibn al-Qayyim, 3/456, Risaalat ash-Shirk wa Mazaahiruhu by Mubaarak al-Jazaairi, p 282, al-Qawaa?id al-Hassaan by as-Si’di, p 20, Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef, 1/129.

(1) Part of Allah’s legislation is ordering His servants to worship Him alone with no partners and instructing the polytheists to supplicate to Him alone.
Allah, Exalted be He, said quoting Prophet Yoosuf (peace be upon him): The command (or the judgement) is for none but Allah. He has commanded that you worship none but Him (i.e., His Monotheism); that is the (true) straight religion, but most men know not. Yoosuf: 40
That is to mean, the command is for Allah alone because He alone is the One who will judge among His servants, He is the Only Legislator and Lawgiver. Indeed, Allah commanded you, O people, not to worship except Him alone and not to associate partners with Him. In other words, He ordered monotheism and sincerity in our worship to Him alone, and that is the upright religion which Allah ordered His servants to abide by. However, most people do not know that and because of their ignorance they ascribe partners to Allah. [123] At-Tafseer al-Muharrar, p 143.
(2) Part of Allah’s legislation is that the good deeds of the polytheists are not accepted, and the good deeds of those who worship Him alone are accepted.
Allah, the Exalted, said: And he who associates others with Allah has certainly gone far astray. an-Nisaa?: 116
This means: Whoever ascribes a partner to Allah has tread on the wrong path and deviated from the straight path, causing him to be far away from the truth. [124] At-Tafseer al-Muharrar, p 558.
Allah the Exalted said: And who is better in religion than one who submits himself to Allah while being a doer of good and follows the religion of Abraham, inclining toward truth? And Allah took Abraham as close friend. an-Nisaa?: 125
This means: No one is on a path which is more correct and has better deeds than he who is sincere to Allah, the Exalted, and submits to His obedience. His sincerity is coupled with following Allah’s legislations that concern him. He follows the religion and legislation of Prophet Ibraaheem (peace be upon him), inkling away from polytheism and from turning to the creation; thus, he is steadfast upon monotheism, turning totally to the Creator, Exalted be He.  Allah has taken Ibraaheem as an ally because he (peace be upon him) reached the highest extent of what is done to achieve closeness to Allah, and he ended up at the stage of being a close friend (Khaleel) of Allah, which is the highest position in the world and the Hereafter. [125] At-Tafseer al-Muharrar, p 585
(3) Part of Allah’s Compensation, in terms of reward and punishment, is that His allies and who worship Him alone are rewarded and receiving His support and help in this worldly life and the Hereafter, and His ruling with the opposite of that for the polytheists.
Allah, Exalted be He, said quoting Prophet Ibraaheem’s statement to his people: And how should I fear what you associate while you do not fear that you have associated with Allah that for which He has not sent down to you any authority? So, which of the two parties has more right to security, if you should know? They who believe and do not mix their belief with injustice - those will have security, and they are rightly guided. al-An’aam: 81-82
This means: How should I be afraid of your gods whom you have associated with Allah when they are weak and lack the power to cause harm or bring about benefit? But you do not fear Allah although it is Him who created you, gave you sustenance, and He is able to do everything! You do not fear Him when you ascribe partners with Him and act upon what He did not reveal to you a proof for? For which of the two parties is it more befitting to have security and peace? Is it the party which worships the One in whose Hands is harm and benefit or the party which worships what does not harm or benefit, and they did so with no proof? If you know the truthfulness of what I am saying to you and the veracity of what I am using as proof for you, answer me, and tell me which of the two parties is more deserving of security.
In response to previous question of Ibraaheem, and in issuing a judgement for the two parties, Allah, the Exalted, said: Indeed, he who associates others with Allah - Allah has forbidden him Paradise, and his refuge is the Fire. And there will be no helpers for the wrongdoers. al-Maa?idah: 72
This means: Whoever falls into the snare of polytheism and worships other gods together with Allah, then it is prohibited for him to enter Paradise in the Hereafter. Rather, Hellfire will be his place which he deserves, and the abode in which he stays. A person who is unjust to himself by associating partners with Allah, and any tyrant will not have a helper who will prevent Allah’s punishment from being inflicted upon them or save him from it. [126] At-Tafseer al-Muharrar, p 389.
The consensus of all divine books that nothing but Allah alone is worthy of worship.
Allah, the Exalted, said: Or have they taken gods besides Him? Say, O Muhammad, "Produce your proof. This Quran is the message for those with me and the message of those before me." But most of them do not know the truth, so they are turning away. And We sent not before you any messenger except that We revealed to him that, “There is no deity except Me, so worship Me. al-Anbiyaa’: 24-25
This means: Have these polytheists taken gods besides Allah whom they claim that they benefit, harm, create, give life, and cause death? Tell them, O Muhammad: “Show me your proof that Allah has gods and partners! Not only does the Quran, which was revealed to me, but also all other divine books that Allah revealed to the Prophets before me, like the Torah and the Bible, contradict your claim. Did you find in any of these books the order to associate partners with Allah, or all these books talk about monotheism and order people to follow it? Indeed, most of these polytheists do not know the truth that Allah revealed.; thus, they turn away from it, do not think about it, do not believe in it, and they do not follow it. We did not send before you, O Muhammad, a prophet to a nation except that We reveal to him that none is worthy of worship except Allah. Therefore, worship Him alone, and be sincere in worship to Him.” [127] At-Tafseer al-Muharrar, p 88, Manhaj Ahl as-Sunnah wa al-Jamaa’ah wa manhaj al-Ashaa’irah fee Tawheedillah Ta’aala by Khaalid ‘Abd al-Lateef, 1/134.