He then speaks of His majesty and grandeur: His Footstool spans the heavens and the earth, and He safeguards them and all the worlds they contain through the causes and orderly systems He has embedded in His creation. Yet their preservation does not weary Him—that is, it imposes no burden—because His greatness is perfect, His power irresistible, and His wisdom boundless in every decree.
“And He is the Most High”: exalted in His essence above all His creatures, the One lifted far above everything He has made. He is also the Most High by virtue of the magnificence of His attributes, possessing every quality of perfection in its utmost and final degree.
“And He is the Most High”: the One who has subdued every created thing; all existence yields to Him, every hardship melts before Him, and every neck is humbled in His presence.
“The Magnificent”: the One who combines within Himself every attribute of greatness, majesty, and glory—He whom hearts love and spirits revere. Those endowed with insight know that the greatness of any being, no matter how exalted it may appear, fades away beside the greatness of the Most High, the Magnificent. Blessed is Allah, Lord of majesty and honour.
A verse that gathers these meanings—the loftiest and most obligatory truths for humanity—rightly deserves to be called the greatest verse in the Quran. Whoever recites it with reflection and understanding will find his heart filled with certainty, knowledge, and faith, and by means of it he will be protected from the evils of Satan.
The Creator has described His noble Self with these very attributes in several other verses of His Book (1).