Allah said to His Messenger ,

[وَلاَ يَحْزُنكَ]

(Do not greive) because of the remarks of these idolators, and depend on Allah and ask for His help. Put your trust in Him.

[إِنَّ الْعِزَّةَجَمِيعاً]

(For all power and honor belong to Allah.) All might and honor belong to Him, His Messenger and the believers.

[هُوَ السَّمِيعُ الْعَلِيمُ]

(He is the All-Hearer, the All-Knower.) He hears the utterances of His servants and knows their affairs. Allah then stated that to Him is the dominion of the heavens and earth. But the idolators worship idols, that own nothing and can neither harm nor benefit anyone. They have no evidence to base their worship on them. They only follow their own conjecture, lies, and ultimately - falsehood. Allah then informed us that He is the One Who made the night for His servants to rest therein from weariness and exhaustion.

[وَالنَّهَـارَ مُبْصِـراً]

(And the day to make things visible (to you).) bright and clear for them to seek livelihood and to travel to fulfill their needs.

[إِنَّ فِى ذلِكَ لآيَـتٍ لِّقَوْمٍ يَسْمَعُونَ]

(Verily, in this are Ayat for a people who listen.) Those who hear these proofs and take a lesson from them. These Ayat can lead them to realize the greatness of their Creator and Sustainer.

[قَالُواْ اتَّخَذَ اللَّهُ وَلَداً سُبْحَـنَهُ هُوَ الْغَنِيُّ لَهُ مَا فِى السَّمَـوَت وَمَا فِى الاٌّرْضِ إِنْ عِندَكُمْ مِّن سُلْطَانٍ بِهَـذَآ أَتقُولُونَ عَلَى اللَّهِ مَا لاَ تَعْلَمُونَ - قُلْ إِنَّ الَّذِينَ يَفْتَرُونَ عَلَى اللَّهِ الْكَذِبَ لاَ يُفْلِحُونَ - مَتَـعٌ فِى الدُّنْيَا ثُمَّ إِلَيْنَا مَرْجِعُهُمْ ثُمَّ نُذِيقُهُمُ الْعَذَابَ الشَّدِيدَ بِمَا كَانُواْ يَكْفُرُونَ ]

(68. They say: "Allah has begotten a son.'' Glory is to Him! He is Rich (free of all needs). His is all that is in the heavens and all that is in the earth. No warrant have you for this. Do you say against Allah what you know not.) (69. Say: "Verily, those who invent a lie against Allah will never be successful.'') (70. (A brief) enjoyment in this world! and then unto Us will be their return, then We shall make them taste the severest torment because they used to disbelieve.)