Research shows that there is a system of recording in this universe. Whatever a man says or whatever a man does is immediately recorded by a universal arrangement. In view of this, only such a Being can be treated as God of this universe who possesses the powers of Hearing and Observing. But the so-called partners of God, presumed to be such by human beings, are all such as possess no power of hearing or power of observing. In view of this, how can they be the Creator and Lord of a world like the present universe? How can one who is not capable of hearing create the capacity to hear in his creations, and how can he make other things capable of observing, when he himself is not capable of observing? There is so much uniformity in this universe that it leaves no scope for the idea of partnership. The universe rejects any kind of partnership in godhead. ‘Indeed, their devices, seem fair to the unbelievers’ — here ‘devices’ means their utterances. Whenever a man rejects the truth, his mind invents something to justify his rejection, though what he says may be a combination of pointless words, but, those who are not serious in the matter of truth, are prone to utter empty words and think that they have justified their rejection, irrespective of the fact that the words uttered by them may not have any value outside their own minds. Such false words can give solace or satisfaction to a man only in the present world. In the Hereafter, when the reality of everything will be made plain, these beautiful words will carry so little weight that a man will be ashamed of repeating them.