All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger.
Allaah The Almighty stated that during the time of the Prophet, sallallaahu ‘alayhi wa sallam, the polytheists acknowledged the Oneness of Lordship. Allaah The Almighty Says (what means): {And if you asked them, "Who created the heavens and earth?" they would surely say, “Allaah."} [Quran 31:25] In this context, Ibn Katheer said that the idolaters who associated others with Allaah The Almighty, admitted that He Alone, with no partner or associate, is the Creator of the heavens and the earth, the sun and the moon, and that He is the Subjugator of night and day. They also acknowledged that He is the Creator and Provider of His slaves, Who decrees their various lifespan and provision, so that some of them are wealthy, while others are poor. He knows what is suitable for each of them and He alone knows who deserves to be wealthy and who deserves to be poor.
Hence, Allaah The Almighty asks them why they associate others with Him. He The Almighty asks them this question because they admitted that He alone is the Creator and the Possessor of all things. Therefore, it is logical that they must also admit that He alone deserves to be worshipped. In the interpretation of the Saying of Allaah The Almighty (what means): {And most of them believe not in Allaah except while they associate others with Him.} [Quran 12:106], Ibn ‘Abbaas explained that the polytheists acknowledged that Allaah The Almighty is the Creator of the heavens and the earth, even though they associated others with Him. This is also the saying of Mujaahid, ‘Ataa’, ‘Ikrimah, Ash-Sha‘bi, Qataadah, Ad-Dhahhaak and ‘Abd Ar-Rahmaan ibn Zayd ibn Aslam all.
Allaah Knows best.