Tafsir

but also associate other things as partners in His Divinity. It was said:وَمَا يُؤْمِنُ أَكْثَرُ‌هُم بِاللَّـهِ إِلَّا وَهُم مُّشْرِ‌كُونَAnd most of them do not believe in Allah without associating partners with Him - 106.

It means that those of them who profess a belief in Allah would do so by lacing it with Shirk. They would suggest others as partners in the attributes of knowledge and power which are exclusive for Allah Ta` ala - which is rank injustice, and ignorance.

Ibn Kathir has said that included under the sense of this verse are Muslims who, despite having 'Iman, are involved with different kinds of Shirk. According to the Musnad of Ahmad, the Holy Prophet ﷺ said: The most dangerous of things I apprehend for you is the small Shirk. When the Sahabah asked as to what could that be, he said: Hypocrisy is the small Shirk. Similarly, swearing by someone or something other than Allah has been called Shirk in another Hadith. (Ibn Kathir from Tirmidhi) Vows and offerings (Mannat and Niyaz) in the name of anyone other than Allah is also included under it, on which there is a consensus of Muslim jurists.

After that, in verse 107, questioned and deplored is their heedlessness and ignorance as to how could these people, despite their denial and rebellion, become so carefree of the possibility that there may come on them some punishment from Allah which overtakes them from all sides, or that the fateful Hour of the Day of Doom itself descends upon them all of a sudden while they are not ready for it?