Why did the verse "And they do not invoke with Allah another deity" appear late in the description of the Servants of the Most Merciful, even though monotheism and the avoidance of polytheism are supposed to come first in order?

The verse (Al-Furqan: 63) describes the servants of the Most Merciful as those who walk with humility and tranquility, and who address the ignorant only with peace. Whereas verse (Al-Furqan: 68) describes the same group as refraining from associating partners with Allah, unlawfully killing a soul, and committing adultery. This verse was revealed to emphasize the gravity of these sins, thus confirming the Prophet's (peace be upon him) statement that associating partners with Allah, killing one's child for fear of poverty, and adultery are among the gravest sins.

Ibn Atiyyah, Al-Tahir Ibn Ashour, considers the verses related to the servants of the Most Merciful to encompass four categories: adorning oneself with religious perfections, abandoning the errors of the polytheists, adhering steadfastly to the laws of Islam, and seeking an increase in the righteousness of one's state in this world.

Regarding the reason for delaying the mention of verse (Al-Furqan: 68) concerning major sins, Fakhr al-Din al-Razi believes that mentioning avoidance of polytheism, murder, and adultery after mentioning the subtle characteristics of the servants of the Most Merciful emphasizes that a person is not considered among the servants of the Most Merciful except by avoiding these major sins. Al-Hasan al-Basri, however, believes that the objective is to draw attention to the difference between the conduct of Muslims and the conduct of disbelievers. As for Al-Sha'rawi, he states that mentioning the avoidance of shirk is essential despite the preceding descriptions because it is a matter of creed and a fundamental principle that needs to be repeated and emphasized.