“But he denied and disobeyed (21). Then he turned away, striving [to spread corruption] (22). He assembled [his people] and called out (23), saying, ‘I am your lord, most high’ (24). So Allah seized him with an exemplary punishment for the last and the first (25). Surely in that is a lesson for whoever fears [Allah] (26). Are you more difficult to create, or is the heaven? He built it (27), raised its ceiling and perfected it (28), darkened its night and brought forth its daylight (29), and after that spread out the earth (30).”

“He denied” that the two signs were from Allah, “and disobeyed.” “Then he turned away”: he turned aside and rejected faith, “striving” to spread corruption in the land. “He assembled”: he gathered his people and his troops, “and called out” when they had assembled. “Saying, ‘I am your lord, most high’”: there is no lord above me. It was also said that he meant: the idols are lords, while I am your lord and their lord.

“So Allah seized him with an exemplary punishment for the last and the first.” Al-Hasan and Qatadah said: Allah punished him, making him an exemplary punishment in the Hereafter and in this present life—by drowning in this world and by the Fire in the Hereafter. (1)

Mujahid and a group of Quran commentators said that “the last and the first” refers to Pharaoh’s two statements: “I know of no god for you other than myself” (al-Qasas 38), and his statement, “I am your lord, most high.” There were ⦗184/b⦘ forty years between them. (2)

“Surely in that”—in what was done to Pharaoh when he denied and disobeyed—“is a lesson,” an admonition, “for whoever fears” Allah.

Then He addressed those who deny the Resurrection, saying: “Are you more difficult to create, or is the heaven?” That is, in your estimation, is your creation after death more difficult, or is the creation of the heaven? Yet both are alike within Allah’s power, as He says: “Surely the creation of the heavens and the earth is greater than the creation of mankind” (Ghafir 57).

He then described the creation of the heaven, saying: “He built it; He raised its ceiling and perfected it,” without divisions [or cracks] or fissures. (3) “And He darkened its night”: that is, He made it dark; ghatash and ghabash both mean darkness. “And He brought forth its daylight”: He brought out and manifested its day and its light. He ascribed both to the heaven because darkness and light both descend from the heaven.

“And after that He spread out the earth”: after creating the heaven, “He spread it out,” that is, He extended it; dahw means spreading out. Ibn Abbas said: Allah created the earth with its provisions before the heaven, without first spreading it out; then He turned to the heaven and fashioned them