مَا تَعْبُدُونَ مِن دُونِهِۦٓ إِلَّآ أَسْمَآءًۭ سَمَّيْتُمُوهَآ أَنتُمْ وَءَابَآؤُكُم مَّآ أَنزَلَ ٱللَّهُ بِهَا مِن سُلْطَٰنٍ ۚ إِنِ ٱلْحُكْمُ إِلَّا لِلَّهِ ۚ أَمَرَ أَلَّا تَعْبُدُوٓا۟ إِلَّآ إِيَّاهُ ۚ ذَٰلِكَ ٱلدِّينُ ٱلْقَيِّمُ وَلَٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَعْلَمُونَ
Maa ta'budoona min doonihee illaaa asmaaa'an sam maitumoohaaa antum wa aabaaa'ukum maaa anzalal laahu bihaa min sultan; inilhukmu illaa lillaah; amara allaa ta'budooo illaaa iyyaah; zaalikad deenul qaiyimu wa laakinna aksaran naasi laa ya'lamoon
You worship not besides Him except [mere] names you have named them, you and your fathers, for which Allah has sent down no authority. Legislation is not but for Allah. He has commanded that you worship not except Him. That is the correct religion, but most of the people do not know.

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Tafsir

85%62%58%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

You do not worship apart from Him that is other than Him anything but mere names that you have named that you have named for idols you and your fathers. God has not revealed any warrant any definitive argument or proof regarding them regarding worship of them. Judgement decree belongs only to God alone. He has commanded that you worship none but Him. That affirmation of God’s Oneness is the upright the straight religion but most people — and these are the disbelievers — do not know the punishment in which they shall end up and so they ascribe partners to God.

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About Quran 12:40