One may notice that sometimes Allâh refers to Himself by We or Us. This is not an indication of different “personalities” or “forms” of Allâh as it is the case in the Trinity concept of the Catholic Church. Allâh (God) is One.
The use of We and Us is always associated with verses referring to Allâh’s Greatness in His Lordship e.g. Creation, Power, Might, etc… This is very common in the Arabic Language. a king issues orders or statements by saying “We” or “Us.” The power and might of any king is imperfect. Allâh Glorification of Himself is Perfect because He is Perfect.
In His address to mankind by calling them to direct their worship to Him, Allâh always refers to Himself by I, Me and Myself.
All of this is well understood in Arabic and also in other Semitic languages. Even in English, there is the “Royal We and Us” as we hear it from statements by members of the Royal Family in England and elsewhere. To Allâh, however, belongs the Best Examples, Names, Attributes, and Actions.
Tafseer – Surah An–Nabaa – Dr Saleh as Saleh rahimahullaah based on the explanation of Shaykh ibn Uthaymeen rahimahullaah