Translation:

23. Thy Lord hath decreed that ye worship none but Him and that ye be kind to parents. Whether one or both of them attain old age in thy life say not to them a word of contempt nor repel them but address them in terms of honor.

Notes (Tafseer)

2204. The spiritual and moral duties are now brought into juxtaposition. We are to worship none but Allah, because none but Allah is worthy of worship, not because "the Lord thy God is a jealous God, visiting the iniquity of the fathers upon the children unto the third and fourth generation of them that hate Me" (Exod. xx. 5). Note that the act of worship may be collective as well as individual; hence the plural ta'buda. The kindness to parents is an individual act of piety; hence the singular taqul, qul, etc.