Commentary on the verse in which Allaah says (interpretation of the meaning): “And most of them believe not in Allaah except that they attribute partners unto Him (i.e. they are Mushrikûn, i.e. polytheists” [Yoosuf 12:106]
Question

                Allaah, may He be exalted, says: “And most of them believe not in Allaah except that they attribute partners unto Him (i.e. they are Mushrikûn, i.e. polytheists” [Yoosuf 12:106]. What is the meaning of this verse? What is meant by shirk in this verse?.
Praise be to Allah.
    The scholars, such as Ibn ‘Abbaas and others, have explained 
    its meaning. What it means is that when the polytheists are asked who 
    created the heavens and earth, and who created them, they say Allaah, yet 
    despite this they worship idols and statues like al-Laat, al-‘Uzza and 
    others, they seek help from them, and they make vows and offer sacrifices to 
    them. This belief of theirs is Tawheed al-Ruboobiyyah (belief in 
    oneness of divine Lordship), but it is invalidated and corrupted by their 
    association of others with Allaah (shirk) and does not avail them anything. 
    Abu Jahl and his ilk believed that Allaah was their Creator and Provider, 
    and the Creator of the heavens and the earth, but this did not avail them 
    anything, because they associated others with Allaah by worshipping idols 
    and statues. This is the meaning of the verse according to the scholars. End quote