(109) “To Allah belongs all that is in the heavens and all that is on earth, and to Allah all matters are returned.”

That is, He is the Sovereign of all that is in the heavens and on earth. He created them, provides for them, and governs them by His decree and ordainment, as well as by His law and command. To Him they will return on the Day of Resurrection, and He will recompense them for their deeds, both good and evil.