Tafseer Ibn Kathir of AR-RUUM [26]

26. To Him belongs whatever is in the heavens and the earth. All are obedient to Him. 27. And He it is Who originates the creation, then He will repeat it; and this is easier for Him. His is the highest description in the heavens and in the earth. And He is the All-Mighty, the All-Wise.) Allah says:

(To Him belongs whatever is in the heavens and the earth.) means, He owns it and it is enslaved to Him.

(All are obedient to Him.) they are humble before Him and submit to Him, whether willingly or unwillingly. Allah's saying:

(And He it is Who originates the creation, then He will repeat it; and this is easier for Him.) Ibn Abi Talhah reported that Ibn `Abbas said, ”This means it is easier for Him.'' Mujahid said: ”Repeating it is easier for Him than originating it, and originating it is easy for Him.'' This was also the view of `Ikrimah and others. Al-Bukhari recorded that Abu Hurayrah, may Allah be pleased with him, said that the Prophet said:

(Allah says; ”The son of Adam denied Me, and he had no right to do so. And he reviled Me, and he had no right to do so. As for his denying Me, it is his saying: `He will not remake me as He originated me' -- while originating the creation is not easier for Me than re-creating him. As for his reviling Me, it is his saying: `Allah has taken to Himself a son,' while I am the One, the Self-Sufficient Master; I beget not, nor was I begotten, and there is none comparable to Me.'') This was recorded only by Al-Bukhari.

(His is the highest description in the heavens and in the earth. ) `Ali bin Abi Talhah reported Ibn `Abbas said, ”This is like the Ayah:

(There is nothing like Him) (42:11).'' Qatadah said: ”His description is La ilaha illallah, and there is no Lord but He.''