He, that is, Elias, says, addressing his people who adhered to the worship of an idol whom they called “Baal”, “Do you call on Baal, and abandon the Best of creators?” (cf. Qur’an), and thus he makes creatorship a quality shared by God and what is other than He. And God says, “Is He who creates as he who does not create?” (cf. Qur’an), affirming that creation belongs to Him and negating it from others. So apparently there is a contradiction between these two verses.
Since Luqman knew that associating others with God is a mighty wrong to that which is being associated with Him, because that which is associated is a determined being identical with the Absolute Being of God according to the determination, which is one of His states or theophanies; while the associator believes that it is a being other than and sharing with Him in the level of Divinity — thus he has not put it in its place, which is precisely how “wrong” is defined — then it, or association, is one of the wrongs done to the servants in human’s mind, because that which is associated, whatever it is, is one of His servants. And he, or Luqman, possessed directives concerning the Divinity, such as belief in Him, not associating anything with Him, obeying His commands, and avoiding what He prohibited, the directives of the messengers. And God witnessed that He gave him wisdom (cf. Qur’an) — so he bridled his soul with it — and when He gave him wisdom, He gave him the comprehensive good or the good which comprehends and embraces many particulars, as He said, “And whoso is given wisdom has been given much good”.