سُبْحَانَهُ وَتَعَالَى عَمَّا يَقُولُونَ
(Glorified and Exalted is He high above what they say!) meaning these idolators who transgress and do wrong when they claim that there are other gods besides Him.
عُلُوّاً كَبِيراً
(high above) means, far above. He is Allah, the One, the Self-Sufficient Master, Whom all creatures need. He begets not, nor was He begotten, and there is none comparable or coequal unto Him.