Refuting Idolatry
The preceding verses declared the Glory of Allah, His Majesty and Dignity. They further confirmed and verified in the fullest details the Prophet-hood and messenger-ship of Muhammad ﷺ ، and the preservation of his revelation. The present two verses imply a subtle rebuke to the Makkah pagans. The purport of the verses is to say to them that without any proof, instead of adoring such a Mighty and Powerful Creator and Lord, they stoop so low as to worship gods made of wood and stone. They allege that the angels are the daughters of God. According to other narratives, they also alleged that these idols are the daughters of God.
Pagans of Arabia had countless idols that they worshipped. However, there were three of them that were most popular, and they were worshipped by strong and powerful tribes of Arabia. The three idols were Lat, ` Uzza and Manat. Lat was the idol of the tribe of Thaqif or of the residents of Ta'if , ` Uzza was the idol of Quraysh, and Manat was the idol of Banu Hilal. They built houses for their idols to resemble the Ka'bah. After the conquest of Makkah, the Holy Prophet ﷺ demolished them. (Qurtubi)