إِلَيْهِ يُرَدَُّ 1182 الشورىٰ

لِلَّهِ مُلْكُ السَّمَاوَاتِ وَالْأَرْضِ يَخْلُقُ مَا يَشَاءُ يَهَبُ لِمَنْ يَشَاءُ إِنَاثًا وَيَهَبُ لِمَنْ يَشَاءُ الذُّكُورَ ﴿۴۹﴾ أَوْ يُزَوِّجُهُمْ ذُكْرَانًا وَإِنَاثًا وَيَجْعَلُ مَنْ يَشَاءُ عَقِيمًا إِنَّهُ عَلِيمٌ قَدِيرٌ ﴿۵۰﴾

﴾49﴿ Lillaahi mulkus samaawaati wal ard; yakhluqu maa yashaaa'; yahabu limai yashaaa'u inaasanw wa yahabu limai yashaaa'uz zukoor
﴾50﴿ Aw yuzawwijuhum zukraananw wa inaasanw wa yaj'alu mai yashaaa'u 'aqeemaa; innahoo 'Aleemun Qadeer

﴾49﴿ To Allah alone belongs the sovereignty of the heavens and the earth. He creates whatever He wills; He grants daughters to whom He wills and grants sons to whom He wills
﴾50﴿ Or He gives both sons and daughters to some, and makes whomever He wills barren. Indeed, Allah is All-Knowing and All-Powerful

[49,50] This verse is a rational proof for Tawḥīd in guardianship and authority (Tawḥīd fī al-wilāyah) — affirming that kingship, creation, and the distribution of children all belong exclusively to Allah the Exalted.
The verse begins with the affirmation of sovereignty (mulk), pointing out that the final and true system is that of Divine kingship.
Then, "yakhluqu mā yashā’" (He creates what He wills) and "yahabu" (He grants) are both mentioned — indicating that creation is of two kinds:
1. Creation from non-existence, without any prior substance — pure creation.
2. Transformation of one thing into another, i.e., creating from existing material.
Then, the verse mentions three types of people in terms of children:
Those given only daughters,
Those given only sons,
Those given both sons and daughters,
And finally, it mentions those who are left childless.
Then the reason for this division is stated: He is All-Knowing and All-Powerful (ʿAlīm, Qadīr) — this is the most eloquent, complete, and perfect arrangement.
Note: These categories are based on what is common and predominant, so this does not negate the existence of intersex individuals (khunthā) — because the phrase "yakhluqu mā yashā’" and the name "Qadīr" both include the power to create any form, including intersex beings.