He cannot be questioned about what He does, but they will ˹all˺ be questioned.
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The next verse viz: لَا يُسْأَلُ عَمَّا يَفْعَلُ وَهُمْ يُسْأَلُونَ (He is not questioned of what He does, and they are questioned) probably reinforces the argument that anyone who is answerable for his actions to someone else cannot be God.