It is Allah who has created seven heavens and of the earth, the like of them. [His] command descends among them so you may know that Allah is over all things competent and that Allah has encompassed all things in knowledge.
Tafseer
{ الله الذي خلق سبع سماوات ومن الأرض مثلهن } يعني سبع أرضين { يتنزل الأمر } الوحي { بينهن } بين السماوات والأرض ينزل به جبريل من السماء السابعة إلى الأرض السابعة { لتعلموا } متعلق بمحذوف، أي أعلمكم بذلك الخلق والتنزيل { أن الله على كل شيء قدير وأن الله قد أحاط بكل شيء علما } .
{Allah is He who created seven heavens and of the earth the like of them} meaning seven earths. {The command} revelation {descends between them} between the heavens and the earth. Gabriel brings it down from the seventh heaven to the seventh earth. {that you may know} is related to something omitted, meaning He informed you of that creation and revelation {that Allah has power over all things and that Allah encompasses all things in knowledge.}