Note from Aqidatul Wasitiyyah explanation by Shaykh Khaalid Al-Qahtaani:
And say:”All the praises and thanks be to Allah, Who has not begotten a son (nor an offspring), and Who has no partner in (His) Dominion, nor He is low to have a Wali (helper, protector or supporter). And magnify Him with all the magnificence, [Allahu-Akbar (Allah is the Most Great)].” (Al-Isra 17:111)
This ayah is known as Ayatul-’Izz (verse of Might and Honor) because of what it contains of purifying Allah from deficiencies. Allah deserves all of the praise because of what He has of lofty, perfect and beautiful Names and Attributes. This ayah is purifying Allah from the claim that He has offspring. So it is a refutation of the christians who say that ‘Isa is the son of Allah, and the jews who say ‘Uzayr is the son of Allah, they both claim themselves to be Allah’s children. It also refutes those who say the angels are the daughters of Allah. What need has Allah for any of his creation when they all return to him as slaves? The need to have offspring and a mate are traits of deficiency and dependency upon others. Allah is free from need of all of the creation they are all His dominion; owned by Him. He has no need for a partner in any of the affairs of His kingdom. He also has no need for any one to protect Him from being made low. The people of the earth need aiders and supporters to help them achieve high status because they are too weak to accomplish it on their own. Not so Allah Who is High and Mighty, Possessor of Honor. So proclaim His greatness with a great proclamation because be He is Allah; Greater than what they falsely attribute to Him.