لَا يُسْأَلُ عَمَّا يَفْعَلُ وَهُمْ يُسْأَلُونَ
He is not questioned concerning what He does, but they are questioned.
Agha Ali Puya Commentary
Commentary on Quran 21:23
[Pooya/Ali Commentary 21:23] Allah is self-subsisting. All His creatures are responsible to Him and dependent on Him. There is no other being to whom He can be responsible or on whom He can be dependent.