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I.e., despite the fact that most people readily admit that God has created all that exists (verse {9} above), some of them tend to forget His uniqueness.
Lit., "attribute to Him a part out of [some of] His creatures ('ibad)": cf. 6:100 and the corresponding notes. The noun juz' (lit., "part") evidently denotes here "a part of Himself", as implied in the concept of "offspring"; hence my rendering. If, on the other hand, juz' is understood in its literal sense, the above sentence could have (as Razi assumes) a more general meaning, namely, "they attribute a part of His divinity to some of the beings created by Him". However, in view of the sequence, which clearly refers to the blasphemous attribution of "offspring" to God, my rendering seems to be preferable.
See footnote for 37:149.
As a contrast to the men of true understanding are the ungrateful blasphemous creatures, who offer a share to others besides Allah! They imagine sons and daughters to Allah, and forget the true lesson of the whole of Creation, which points to the Unity of Allah. This theme is further developed in the following Section.