40:62
ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ خَـٰلِقُ كُلِّ شَىْءٍ لَّآ إِلَـٰهَ إِلَّا هُوَ ۖ فَأَنَّىٰ تُؤْفَكُونَ
That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded?
The Forgiver
ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ خَـٰلِقُ كُلِّ شَىْءٍ لَّآ إِلَـٰهَ إِلَّا هُوَ ۖ فَأَنَّىٰ تُؤْفَكُونَ
That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded?
Nearby ayahs help place verse 40:62 in sequence and meaning.
وَقَالَ رَبُّكُمُ ٱدْعُونِىٓ أَسْتَجِبْ لَكُمْ ۚ إِنَّ ٱلَّذِينَ يَسْتَكْبِرُونَ عَنْ عِبَادَتِى سَيَدْخُلُونَ جَهَنَّمَ دَاخِرِينَ
And your Lord says, "Call upon Me; I will respond to you." Indeed, those who disdain My worship will enter Hell [rendered] contemptible.
ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَـٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ
It is Allah who made for you the night that you may rest therein and the day giving sight. Indeed, Allah is full of bounty to the people, but most of the people are not grateful.
كَذَٰلِكَ يُؤْفَكُ ٱلَّذِينَ كَانُوا۟ بِـَٔايَـٰتِ ٱللَّهِ يَجْحَدُونَ
Thus were those [before you] deluded who were rejecting the signs of Allah.
ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلْأَرْضَ قَرَارًا وَٱلسَّمَآءَ بِنَآءً وَصَوَّرَكُمْ فَأَحْسَنَ صُوَرَكُمْ وَرَزَقَكُم مِّنَ ٱلطَّيِّبَـٰتِ ۚ ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ ۖ فَتَبَارَكَ ٱللَّهُ رَبُّ ٱلْعَـٰلَمِينَ
It is Allah who made for you the earth a place of settlement and the sky a ceiling and formed you and perfected your forms and provided you with good things. That is Allah, your Lord; then blessed is Allah, Lord of the worlds.