Allah, the Exalted, says to His Messenger, Muhammad , `Say: O mankind! If you are in doubt about the correctness of that which I have been sent with the Hanif (monotheism) religion - the religion which Allah has revealed to me -- then know that I do not worship those whom you worship besides Allah. Rather, I worship Allah alone, ascribing no partners to Him. He is the One Who causes you to die just as He gives you life. Then, unto Him is your final return. If the gods that you call upon are real, I still refuse to worship them. So call upon them and ask them to harm me, and you will see that they can bring no harm or benefit. The only One Who holds the power of harm and benefit in His Hand is Allah alone, Who has no partners.'
(And I was commanded to be one of the believers.) 10:104 Concerning Allah's statement,
(And that you direct your face towards the Hanif religion) This means to make one's intention in worship solely for Allah alone, being a Hanif. Hanif means one who turns away from associating partners with Allah. For this reason Allah says,
(and not be one of the idolators. ) This statement is directly connected with the previous statement,
(And I was commanded to be one of the believers.) Concerning His statement,
(And if Allah touches you with harm,) This verse contains the explanation that good, evil, benefit and harm only come from Allah alone and no one shares with His power over these things. Therefore, He is the One Who deserves to be worshipped alone, without ascription of partners. Concerning His statement,
(And He is the Pardoning, the Merciful.) This means that He is forgiving and merciful towards those who turn to Him in repentance, regardless of what sin the person has committed. Even if the person associated a partner with Allah, verily Allah would forgive him if he repented from it.