As for heaven and earth, they have no manifest activity held in such esteem as to warrant an oath, apart from what is manifest in the sun, the moon, the night, and the day. Heaven and earth are greater than the sun, the moon, the night, and the day, while the soul is the noblest of created living beings. It was therefore fitting to swear by the Maker of these mighty things. His swearing by their Maker also drew attention to His being the Maker of what they contain: the sun, the moon, the night, and the day. Thus, the passage includes oaths by the Maker of these creatures, by the creatures themselves, and by their effects and benefits for the children of Adam.

He concluded the oath with the soul, which was the last of created beings, for Allah created Adam on Friday, last of all created beings. He made clear that He creates all its actions, thereby indicating that He creates all the actions of everything else.

Alongside His declaration that His creation encompasses all existing things in their various ranks—even the servant’s actions, which fall into righteousness and wickedness—He, glorified is He, also made clear that actions are divided into good and evil, and those who perform them into the successful and the unsuccessful, the blessed and the wretched. This entails commands and prohibitions, promises and warnings.

This therefore refutes the Magian Qadariyyah, who exclude the actions of His servants from His creation and inspiration, and the polytheistic Qadariyyah, who nullify His commands and prohibitions, His promises and warnings, by appealing to His decree and predestination.