This Ayah contains Allah's criticism of the Arab pagans among the offspring of Isma`il as well as the disbelievers among the Children of Israel Jacob the son of Isaac, the son of Ibrahim. When death came to Jacob, he advised his children to worship Allah alone without partners. He said to them,
("What will you worship after me" They said, "We shall worship your Ilah (God ـ Allah) the Ilah of your fathers, Ibrahim, Isma`il, Ishaq,")
Mentioning Isma`il here is a figure of speech, because Isma`il is Jacob's uncle. An-Nahas said that the Arabs call the uncle a father, as Al-Qurtubi mentioned).
This Ayah is used as evidence that the grandfather is called a father and inherits, rather than the brothers (i.e. when his son dies), as Abu Bakr asserted, according to Al-Bukhari who narrated Abu Bakr's statement from Ibn `Abbas and Ibn Az-Zubayr. Al-Bukhari then commented that there are no opposing opinions regarding this subject. This is also the opinion of `A'ishah the Mother of the believers, Al-Hasan Al-Basri, Tawus and `Ata', Malik, Ash-Shaf`i and Ahmad said that the inheritance is divided between the grandfather and the brothers. It was reported that this was also the opinion of `Umar, `Uthman, `Ali, bin Mas`ud, Zayd bin Thabit and several scholars among the Salaf and later generations.
The statement,
(One Ilah (God)) means, "We single Him out in divinity and do not associate anything or anyone with Him."
(And to Him we submit), in obedience meaning, obedient and submissiveness. Similarly, Allah said,
(While to Him submitted all creatures in the heavens and the earth, willingly or unwillingly. And to Him shall they all be returned) (3:83).
Indeed, Islam is the religion of all the Prophets, even if their reispective laws differed. Allah said,
(And We did not send any Messenger before you (O Muhammad ) but We revealed to him (saying): La ilaha illa Ana none has the right to be worshipped but I (Allah), so worship Me (alone and none else)) (21:25).
There are many other Ayat - and Hadiths - on this subject. For instance, the Prophet said,
(We, the Prophets, are brothers with different mothers, but the same religion.)
Allah said,
(That was a nation who has passed away) meaning, existed before your time,
(They shall receive the reward of what they earned and you of what you earn).
This Ayah proclaims, Your relationship to the Prophets or righteous people among your ancestors will not benefit you, unless you perform good deeds that bring about you religious benefit. They have their deeds and you have yours,
(And you will not be asked of what they used to do)."
This is why a Hadith proclaims,
(Whoever was slowed on account of his deeds will not get any faster on account of his family lineage.)'