Overall meaning : The Almighty points out the ultimate ending of both the believers and the unbelievers on the Day of Resurrection: Mention to the people, Muhammad, the day when We will gather the righteous who do what We command and avoid what We forbid honoured and on mounts to the All-Compassionate God and to His Abode of Dignity–Paradise—and We will drive the unbelievers to Hell thirsty and on foot, in utter disgrace.
On that day these unbelievers will have no right of intercession—they will not be able to intercede for others, nor will others be allowed to intercede for them. However, those who believe in Allah and His messengers, worship Him alone and obey His commands will be granted the power of intercession and thus intercede for others and benefit from others’ intercession.
Allah, Glorified be He, then mentions another monstrous and false claim made by the unbelievers: These unbelievers say, ‘The All-Compassionate God has offspring.’ You have indeed made a monstrous statement and uttered an outrageous falsehood, at which the very heavens might crack, the earth split asunder, and the mountains crumble to dust in anger for attributing offspring to Him. Glorified and Highly Exalted is He above that! It does not befit the All-Merciful God to have offspring. There is none in the heavens or on earth but will return to the All-Compassionate God on the Day of Judgement in utter submission, admitting and declaring His oneness. He has numbered all His creatures and counted them precisely and none of them escapes His knowledge; and each one of them will come to Him on the Day of Resurrection alone, with neither wealth, nor children, nor any helpers whatsoever.