Do you agree that the close-to-God angels in verse 172 of Surat An-Nisa, in the context of refuting Christian doctrine and nullifying the Trinity, are our master Gabriel, peace be upon him (the Holy Spirit)?

We do not agree with the mentioned interpretation for two reasons:

Firstly: Because it contradicts what the exegetes have stated. Al-Baghawi interpreted "the Messiah will never disdain" (لن يستنكف المسيح) as meaning he will not be too proud or arrogant to be a slave of Allah.

Secondly: Because the Trinity claimed by Christians does not refer to Gabriel. Ibn Kathir mentioned that the verse: "Certainly, disbelieved are those who say that Allah is the third of three" (لقد كفر الذين قالوا إن الله ثالث ثلاثة) was revealed concerning Christians because of their belief in the three hypostases: the Father, the Son, and the Holy Spirit, or because they made the Messiah and his mother two gods alongside Allah.