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qul ʾinnamā ḥarrama rabbiya l-fawāḥisha mā ẓahara minhā wa-mā baṭana wa-l-ʾithma wa-l-baghya bi-ghayri l-ḥaqqi wa-ʾan tushrikū bi-llāhi mā lam yunazzil bihī sulṭānan wa-ʾan taqūlū ʿalā llāhi mā lā taʿlamūna
Say, ‘My Lord has only forbidden indecencies, the outward among them and the inward ones, and sin and undue aggression, and that you should ascribe to Allah partners for which He has not sent down any authority, and that you should attribute to Allah what you do not know.’
— Ali Quli Qarai
Surah Al-‘A’raf, Verse 33
33. "Say: 'My Lord has prohibited only indecencies, those apparent of them and those concealed, and sin and unjust aggression (against people's rights) and that you associate with Allah that for which He has not sent down any authority, and that you say against Allah what you do not know."
The purpose of this first phrase of the verse is that Allah has prohibited only the things that are indecent. The verses of the Surah, up to here, have referred to the indecencies in brief. This verse, following the subject in details, says:
The indecencies are divided into four categories. They are:
l) Undue oppression and vice,
2) attributing partners to Allah and
3) forging a lie against Allah.
Of course, oppression is always undue, but in fact, this quality has been added for emphasis. Some commentators have said the objective meaning of 'indecencies' are 'hidden fornication' and 'to be naked in circumambulation'. The former is called 'concealed', and the latter is counted 'apparent'.
One of the other prohibited indecencies is attributing partners to Allah. There is no proof or reason to justify the sin of polytheism.
Another forbidden indecency is saying something against Allah without having any knowledge about it. Now, in the next verse, the Qur'an pays to soothing the Holy Prophet.