﴿ لَا يُسْـَٔلُ عَمَّا يَفْعَلُ وَهُمْ يُسْـَٔلُونَ ﴾

“He cannot be called to account for whatever He does, whereas they will be called to account:”

The next verse viz: لَا يُسْأَلُ عَمَّا يَفْعَلُ وَهُمْ يُسْأَلُونَ (He is not questioned of what He does, and they are questioned) probably reinforces the argument that anyone who is answerable for his actions to someone else cannot be God.