The connection between the “The First Matter” and this “Second Matter” is: Allāh brought you into existence and blessed you with everything to guarantee you success at a material level and a spiritual level, in this life and the next, and He told you about the noble purpose of your creation – to worship Him alone, and on top of that, He sent you guidance through a Messenger and a Book so that you would know how to worship Him, AND He promised you eternal happiness and enjoyment if you abide by His guidance. With that being the case, Allāh is not pleased with any partners being associated with Him when He ALONE did ALL of this for YOU. And this is what the “Second Matter” emphasises.

This is why He deserves to be worshipped alone. Sh. Ibn Bāz mentions that worship is the sole and exclusive right of Allāh. He quotes the following āyāt in this regard:

The first āyah quoted by the Shaykh tells us that Allāh has obligated us to worship Him alone. The second āyah tells us that we only have One True Deity (Ilāh) and the third āyah commands us not to associate anyone or anything with Allāh in our supplications, and as we know, supplication/invocation is worship and so the āyah means: do not worship anyone or anything along with Allāh.