No. Quran 28:26 describes Moses (PBUH) as "the strong, the trustworthy" in a created, human sense: fit for work and reliable with what is entrusted to him. It does not give Moses (PBUH) a divine status. Allah alone is al-Qawi in the absolute, perfect, eternal, independent, and incomparable sense.
What the verse actually says
قَالَتْ إِحْدَاهُمَا يَا أَبَتِ اسْتَأْجِرْهُ إِنَّ خَيْرَ مَنِ اسْتَأْجَرْتَ الْقَوِيُّ الْأَمِينُ
One of the two women said, "O my father, hire him. Indeed, the best one you can hire is the strong, the trustworthy."
Quran 28:26
The context is employment. Moses (PBUH) had helped the women water their flock, and one of them recommended him to her father as a hired worker. The qualities mentioned are exactly the qualities needed for such work: strength to perform the task and trustworthiness regarding what is entrusted to him.
This is also how the classical mufassirun understood the phrase. Al-Tabari explains it as a recommendation that the best hired worker is one who has strength for the job and trustworthiness over what he is given. That is a statement about human capability and amanah, not a claim that Moses (PBUH) shares Allah's divinity.
A shared word is not a shared reality
Allah is indeed al-Qawi:
وَهُوَ الْقَوِيُّ الْعَزِيزُ
"And He is the Strong, the Exalted in Might."
Quran 42:19
But Arabic words can be used for Allah in a perfect divine sense and for creation in a limited created sense. Allah's strength is eternal, independent, perfect, and unlimited. A human being's strength is temporary, dependent, limited, and granted by Allah.
The Quran itself gives the governing principle:
لَيْسَ كَمِثْلِهِ شَيْءٌ وَهُوَ السَّمِيعُ الْبَصِيرُ
"There is nothing like unto Him, and He is the Hearing, the Seeing."
Quran 42:11
This verse negates any likeness between Allah and creation while affirming Allah's attributes. Therefore, when terms such as hearing, seeing, knowing, merciful, or strong are used for both Allah and created beings, each is understood according to the one being described. The Creator's attribute befits His majesty; the creature's attribute befits his weakness and dependence.
Why the "al-" does not make it shirk
The objection often focuses on the Arabic definite article in al-qawi, as if any word with "al-" automatically becomes an exclusive divine Name. That is not how Arabic works. In Quran 28:26, the phrase means "the strong one, the trustworthy one" - that is, the kind of person suitable to hire. It is a descriptive adjective in context, not a divine Name being assigned to Moses (PBUH) as a rival to Allah.
The Quran itself uses words with "al-" for created beings without implying divinity. For example, it says "the king" (al-malik) about a human ruler in the story of Yusuf (PBUH) in Quran 12:50, while Allah is also al-Malik in the perfect divine sense in Quran 59:23. The issue is meaning and reality, not a superficial match in spelling.
What would actually be shirk?
Shirk in Allah's Names and Attributes would be to give a created being what belongs only to Allah: absolute power, independent control, divine perfection, knowledge or ability not granted by Allah, or the right to be worshipped. Calling a man "strong" because he can perform a human task does none of that.
So the verse does not imply shirk. It shows ordinary Arabic usage: Moses (PBUH) was strong and trustworthy as a servant of Allah, while Allah alone is al-Qawi in the absolute and incomparable sense.