“Allah is the One who created seven heavens and created of the earth their like in number. The Command descends among them, so that you may know that Allah has power over all things and that Allah encompasses all things in His knowledge” (12).

“Allah is the One who created seven heavens and created of the earth their like”—in number. “The Command descends among them”: by revelation, from the seventh heaven to the lowest earth.

The scholars of meaning said: It refers to the wondrous manner in which He governs what is within them: He sends down rain, brings forth vegetation, brings about night and day, summer and winter, creates animals in their diverse forms, and transfers them from one state to another.

Qatadah said: In every earth of His and every heaven of His are creatures of His creation, a command of His command, and a decree of His decree.

“So that you may know that Allah has power over all things and that Allah encompasses all things in His knowledge”: thus nothing is hidden from Him.