Overall meaning : Almighty Allah asserts that the idolaters assign a portion of the wealth He Himself has provided for them, such as crops and livestock, to their idols, which know nothing nor can they do them any good or harm, in order to draw closer to them! Then He threatens them, swearing by Himself, that they will certainly be questioned on Judgement Day about the lies they have fabricated and attributed Him.
These isolators, Allah states, also assign the angels to Him as His daughters—Far exalted be He about what they say!— whereas for themselves they choose sons that they desire to have! When the birth of a girl is announced to any of them, his face darkens in disgust at the news, and he is filled with grief and rage. He hides away from people because of the contempt he feels for her and the grief and sorrow that her birth has allegedly brought him, being at a loss as to what to do with her—whether to keep her despite the disgrace which he feels or bury her alive. Evil indeed is their judgement for assigning to Allah daughters—which they would not like to have for themselves—and for themselves sons that they desire to have!
To those who do not believe in the life to come belong all evil qualities of weakness, need and imperfection, whereas to Allah belong the loftiest attributes of perfection and of being self-sufficient, independent of all His creatures and not being in need of having offspring. He is the Almighty in His kingdom, All-Wise in whatever He does.