Surah Al-Mu'minun, Ayah 85

The Idolators believe in Tawhid Ar-Rububiyyah, which requires them to believe in Tawhid Al-Uluhiyyah

Allah states that the fact that He is One and that He is independent in His creation, control, dominion and guides one to realize that there is no God except Him and that none should be worshipped except Him Alone, with no partner or associate. He tells His Messenger Muhammad ﷺ to say to the idolators who worship others besides Him, even though they admit His Lordship, that He has no partner in Lordship. But despite this they still attributed partners in divinity to Him, and worshipped others besides Him even though they recognized the fact that those whom they worshipped could not create anything, did not own anything, nor do they have any control over anything. However, they still believed that these creatures could bring them closer to Allah,

وَلَقَدْ أَخَذْنَاهُم بِالْعَذَابِ فَمَا اسْتَكَانُوا لِرَ‌بِّهِمْ وَمَا يَتَضَرَّ‌عُونَ

And We have already seized them with punishment, but they did not turn humble to their Lord, nor do they supplicate in humility. (23:76)

In the preceding verse it has been stated that when the unbelievers are subjected to chastisement for their sins, they plead to Allah and the Holy Prophet ﷺ for mercy and when Allah who is Merciful relieves their suffering, they return to their evil practices and wicked deeds. This verse relates a similar instance when the unbelievers were punished for their misdeeds. However when they were delivered from their sufferings as a result of the intercession by the Holy Prophet ﷺ on their behalf, they did not humble themselves before Allah but persisted in idolatry and unbelief.

Man has been endowed with wisdom, which gives him the capacity to go deep into matters and discover the underlying reality. But, it seldom happens that man uses his wisdom in the real sense. He forms opinions on the basis of outward appearances. There are very few who consciously and openly deny the existence of the life hereafter. However, many can in fact be said to reject this belief. These are such as only formally accept the existence of the life hereafter, but in practice lead their lives as if they have no belief that they will be resurrected after death and presented before God to account for their deeds.