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This is addressed specifically to the pagan contemporaries of the Prophet, implying that "you not only blaspheme by ascribing progeny to God, but you intensify your blasphemy by ascribing to Him something that you yourselves despise, i.e., female offspring": cf. {16:57-59} and the corresponding notes.
See footnote for 37:149.
Cf. xvi. 57-59, and n. 2082. To the gospel of Unity it is repugnant to assign begotten sons or daughters to Allah. But the Arab superstition about angels being the daughters of Allah was particularly blasphemous as the Pagan Arabs hated to have daughters themselves and considered it a mark of humiliation!