Word by Word Analysis

أَمَّنْ خَلَقَ ٱلسَّمَـٰوَٰتِ وَٱلْأَرْضَ وَأَنزَلَ لَكُم مِّنَ ٱلسَّمَآءِ مَآءً فَأَنۢبَتْنَا بِهِۦ حَدَآئِقَ ذَاتَ بَهْجَةٍ مَّا كَانَ لَكُمْ أَن تُنۢبِتُوا۟ شَجَرَهَآ ۗ أَءِلَـٰهٌ مَّعَ ٱللَّهِ ۚ بَلْ هُمْ قَوْمٌ يَعْدِلُونَ 60

[More precisely], is He [not best] who created the heavens and the earth and sent down for you rain from the sky, causing to grow thereby gardens of joyful beauty which you could not [otherwise] have grown the trees thereof? Is there a deity with Allāh? [No], but they are a people who ascribe equals [to Him].