Tafsir Ibn Kathir -> Surah Al-'Imran -> The Testimony of Tawhid

Allah bears witness, and verily, Allah is sufficient as a Witness, and He is the Most Truthful and Just Witness there is; His statement is the absolute truth,

﴿أَنَّهُ لاَ إِلَـهَ إِلاَّ هُوَ﴾

(that La ilaha illa Huwa) meaning, He Alone is the Lord and God of all creation; everyone and everything are His servants, creation and in need of Him. Allah is the Most Rich, Free from needing anyone or anything. Allah said in another Ayah,

﴿لَّـكِنِ اللَّهُ يَشْهَدُ بِمَآ أَنزَلَ إِلَيْكَ﴾

(But Allah bears witness to that which He has sent down (the Qur'an) unto you (O Muhammad )) ﴿4:166﴾.

Allah then mentioned the testimony of His angels and those who have knowledge after he mentioned His own testimony,

﴿شَهِدَ اللَّهُ أَنَّهُ لاَ إِلَـهَ إِلاَّ هُوَ وَالْمَلَـئِكَةُ وَأُوْلُواْ الْعِلْمِ﴾

(Allah bears witness that none has the right to be worshipped but He), and the angels, and those having knowledge (also bear witness to this)). This Ayah emphasizes the great virtue of those who have knowledge.

﴿قَآئِمَاً بِالْقِسْطِ﴾

((He) maintains His creation in justice) in all that He does,

﴿لاَ إِلَـهَ إِلاَّ هُوَ﴾

(None has the right to be worshipped but He) thus emphasizing this fact,

﴿العَزِيزُ الحَكِيمُ﴾

(the Almighty, the All-Wise.) the Mighty that does not submit to weakness due to His might and greatness, the Wise in all His statements, actions, legislation and decrees.