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,
مَا نَعْبُدُهُمْ إِلاَّ لِيُقَرِّبُونَآ إِلَى اللَّهِ زُلْفَى
(We worship them only that they may bring us near to Allah) 39:3. So Allah says:
قُل لِّمَنِ الاٌّرْضُ وَمَن فِيهَآ
(Say: "Whose is the earth and whosoever is therein") meaning, "Who is the Owner Who has created it and whatever is in it of animals, plants, fruits and all other kinds of creation"
إِن كُنتُمْ تَعْلَمُونَسَيَقُولُونَ لِلَّهِ
("If you know!" They will say: "It is Allah's!") means, they will admit that this belongs to Allah Alone with no partner or associate. If that is the case,
قُلْ أَفَلاَ تَذَكَّرُونَ
(Say: "Will you not then remember") that none should be worshipped except the Creator and Provider.
قُلْ مَن رَّبُّ السَّمَـوَتِ السَّبْعِ وَرَبُّ الْعَرْشِ الْعَظِيمِ
(Say: "Who is Lord of the seven heavens, and Lord of the Great Throne") means, "Who is the Creator of the higher realm with its planets, lights and angels who submit to Him in all regions and in all directions Who is the Lord of the Great Throne, which is the highest of all created things" Allah says here:
وَرَبُّ الْعَرْشِ الْعَظِيمِ
(and Lord of the Great Throne), meaning the Mighty Throne. At the end of the Surah, Allah says:
رَبُّ الْعَرْشِ الْكَرِيمِ
(the Lord of the Supreme Throne!) 23:116, meaning splendid and magnificent. The Throne combines the features of height and vastness with splendor and magnificence. This is why it was said that it is made of red rubies. Ibn Mas`ud said, "There is no night or day with your Lord, and the light of the Throne is from the Light of His Face."
سَيَقُولُونَ لِلَّهِ قُلْ أَفَلاَ تَتَّقُونَ
(They will say: "Allah." Say: "Will you not then have Taqwa") meaning, since you admit that He is the Lord of the heavens and the Lord of the Mighty Throne, will you not fear His punishment for worshipping others besides Him and associating others with Him
قُلْ مَن بِيَدِهِ مَلَكُوتُ كُلِّ شَىْءٍ
(Say: "In Whose Hand is the sovereignty of everything") i.e., sovereignty is in His Hands.
مَّا مِن دَآبَّةٍ إِلاَّ هُوَ ءاخِذٌ بِنَاصِيَتِهَآ
(There is not a moving creature but He has grasp of its forelock) 11:56. meaning, He has control over it. The Messenger of Allah ﷺ used to say,
«لَا وَالَّذِي نَفْسِي بِيَدِه»
(By the One in Whose hand is my soul.) When he swore an oath, he would say,
«لَا وَمُقَلِّبِ الْقُلُوب»
(By the One Who turns over (controls) the hearts.) He, may He be glorified, is the Creator, the Sovereign, the Controller,
وَهُوَ يُجْيِرُ وَلاَ يُجَارُ عَلَيْهِ إِن كُنتُمْ تَعْلَمُونَ
(And He protects (all), while against Whom there is no protector, if you know) Among the Arabs, if a leader announced his protection to a person, no one could go against him in that, yet no one could offer protection against that leader. Allah says:
وَهُوَ يُجْيِرُ وَلاَ يُجَارُ عَلَيْهِ
(And He protects (all), while against Whom there is no protector, ) meaning, He is the greatest Master, and there is none greater than Him. His is the power to create and to command, and none can overturn or oppose His ruling. What He wills happens, and what He does not, will not happen. Allah says:
لاَ يُسْأَلُ عَمَّا يَفْعَلُ وَهُمْ يُسْـَلُونَ
(He cannot be questioned about what He does, while they will be questioned.) 21:23 He cannot be asked about what He does because of His greatness, Pride, overwhelming power, wisdom and justice, but all of His creation will be asked about what they did, as Allah says:
فَوَرَبِّكَ لَنَسْـَلَنَّهُمْ أَجْمَعِينَ - عَمَّا كَانُواْ يَعْمَلُونَ
(So, by your Lord, We shall certainly call all of them to account. For all that they used to do.) 15:92-93
سَيَقُولُونَ لِلَّهِ
(They will say: "(All that belongs) to Allah.") means, they will admit that the Almighty Master Who protects all while against Him there is no protector is Allah Alone, with no partner or associate.
قُلْ فَأَنَّى تُسْحَرُونَ
(Say: "How then are you deceived and turn away from the truth") means, how can your minds accept the idea of worshipping others besides Him when you recognize and acknowledge that Then Allah says:
بَلْ أَتَيْنَـهُمْ بِالْحَقِّ
(Nay, but We have brought them the truth,) which is the declaration that there is no god worthy of worship besides Allah, and the establishment of clear, definitive and sound proof to that effect,
وَإِنَّهُمْ لَكَـذِبُونَ
(and verily, they are liars.) means, in their worship of others alongside Allah when they have no evidence for doing so, as Allah says at the end of this Surah:
وَمَن يَدْعُ مَعَ اللَّهِ إِلَـهَا ءَاخَرَ لاَ بُرْهَانَ لَهُ بِهِ فَإِنَّمَا حِسَابُهُ عِندَ رَبِّهِ إِنَّهُ لاَ يُفْلِحُ الْكَـفِرُونَ
(And whoever invokes, besides Allah, any other god, of whom he has no proof; then his reckoning is only with his Lord. Surely, the disbelievers will not be successful.) 23:117 The idolators have no evidence for what they are doing, which has led them into lies and misguidance. Rather they are following their forefathers and predecessors who were confused and ignorant, as Allah describes them:
إِنَّا وَجَدْنَآ ءَابَآءَنَا عَلَى أُمَّةٍ وَإِنَّا عَلَى ءَاثَـرِهِم مُّقْتَدُونَ
("We found our fathers following a certain way and religion, and we will indeed follow their footsteps.") 43:23