(284) “To Allah belongs whatever is in the heavens and whatever is on the earth. Whether you disclose what is within yourselves or conceal it, Allah will call you to account for it. He then forgives whom He wills and punishes whom He wills, and Allah has power over all things.”

Allah hereby declares that whatever is in the heavens and on the earth belongs to Him. He created them all, provided for them, and directs their affairs for their religious and worldly benefit. They are therefore His possessions and servants, possessing no power to bring themselves harm or benefit, death or life, nor to raise themselves from the dead. He is their Lord and Sovereign, governing them with His wisdom, justice, and beneficence. He has issued them commands and prohibitions, and He will call them to account for what they conceal and what they disclose.

“He then forgives whom He wills”—namely, those who undertake the means of attaining forgiveness—and He punishes whom He wills for sins that have not been expiated. “And Allah has power over all things.” Nothing is beyond His power; rather, all creation submits to His irresistible dominion, will, decree, and recompense.