Tafsir Ibn Kathir -> Surah Al-Isra' -> Declaration of Tawhid

﴿وَقُلِ الْحَمْدُ لِلَّهِ الَّذِى لَمْ يَتَّخِذْ وَلَدًا﴾

(And say: "All the praises and thanks be to Allah, Who has not begotten a son...'') because Allah has stated that the Most Beautiful Names belong to Him, and has declared Himself to be above having any faults or defects.

﴿وَقُلِ الْحَمْدُ لِلَّهِ الَّذِى لَمْ يَتَّخِذْ وَلَدًا وَلَم يَكُنْ لَّهُ شَرِيكٌ فِى الْمُلْكِ﴾

(And say: "All the praises and thanks be to Allah, Who has not begotten a son, and Who has no partner in (His) dominion...'') indeed, He is Allah, (the) One, the Self-Sufficient Master, Who begets not, nor was He begotten, and there is none co-equal or comparable unto Him.

﴿وَلَمْ يَكُنْ لَّهُ وَلِىٌّ مَّنَ الذُّلِّ﴾

(nor He is low to have a supporter.) means, He is not so humble or weak that He needs to have a helper or supporter or adviser, rather He Alone, with no partner or associate, may He be exalted, is the Creator of all things and is the One Who is running and controlling them by His will, with no partner or associate.

﴿وَلَمْ يَكُنْ لَّهُ وَلِىٌّ مَّنَ الذُّلِّ﴾

(nor He is low to have a supporter).) Mujahid said: He does not form an alliance with anyone, nor does He seek the support or help of anyone.

﴿وَكَبِّرْهُ تَكْبِيرًا﴾

(And magnify Him with all magnificence.) means, glorify and extol Him far above whatever the transgressors and aggressors say. Ibn Jarir recorded that Al-Qurazi used to say about this Ayah,

﴿وَقُلِ الْحَمْدُ لِلَّهِ الَّذِى لَمْ يَتَّخِذْ وَلَدًا﴾

(And say: "All the praises and thanks be to Allah, Who has not begotten a son...'') that the Jews and Christians said that Allah has taken a son; the Arabs said, "At Your service, You have no partner except the partner You have, and You possess him and whatever he owns;'' and the Sabians and Magians said, "If it were not for the supporters of Allah, He would be weak.'' Then Allah revealed this Ayah :

﴿وَقُلِ الْحَمْدُ لِلَّهِ الَّذِى لَمْ يَتَّخِذْ وَلَدًا وَلَم يَكُنْ لَّهُ شَرِيكٌ فِى الْمُلْكِ وَلَمْ يَكُنْ لَّهُ وَلِىٌّ مَّنَ الذُّلِّ وَكَبِّرْهُ تَكْبِيرًا ﴾

(And say: "All the praises and thanks be to Allah, Who has not begotten a son, and Who has no partner in (His) dominion, nor is He low to have a supporter. And magnify Him with all magnificence.'') End of Tafsir Surah Subhan ﴿Surat Al-Isra'﴾. And to Allah be the praise and blessings.