He has created the heavens and the earth with truth.
Allah tells us about His creation of the upper realm, which is the heavens, and the lower realm, which is the earth, and everything in them. They have been created for a true purpose, not in vain, so that â€œHe may requite those who do evil with that which they have done (i.e punish them in Hell), and reward those who do good, with what is best (i.e Paradise). (53:31)
High is He, Exalted above all that they associate as partners with Him.
He declares Himself to be above the shirk (polytheism) of those who worship others besides Him.
He is independent of His creation, alone with no partner or associate. For this reason, He deserves to be worshipped Alone, without partners.
â€œHe has created man from a Nutfah (sperm-drop), then behold, this same (man) becomes an open opponent.â€ (16:4)
Allah mentions how man has been created from a Nutfah (sperm-drop), i.e something that is insignificant, weak and has no value. However, when man becomes independent and is able to fend for himself, then he begins to dispute with his Lord, may He be exalted, and disbelieves in Him and fights His Messengers.
But man was created to be a servant, not an opponent, as Allah says:
â€œAnd it is He Who has created man from water, and gave him descendants, and made Him kindred by marriage, and your Lord is capable (of all things). And they worship besides Allah, that which can neither profit them nor harm them; and the disbeliever is ever a helper (of Satan) against his Lord.â€ (24:54-55)
â€œDoes not man see that We have created him from Nutfah. Yet, behold he stands as an open opponent. And he puts forth for Us a parable, and forgets his own creation. He says: Who will give life to these bones after they are rottenÂ and have come dust. Say: He will give life to them Who created them the first time! And He is the knower of every creature!â€ (36:77-79)
Reference:Â Tafsir Ibn Kathir