Tafseer Ibn Kathir of AT TAGHAABUN [1]

1. Whatsoever is in the heavens and whatsoever is on the earth glorifies Allah. His is the dominion, and to Him belongs the praise, and He is Able to do all things. 2. He it is Who created you, then some of you are disbelievers and some of you are believers. And Allah is All-Seer of what you do. 3. He has created the heavens and the earth with truth, and He shaped you and made good your shapes. And to Him is the return. 4. He knows what is in the heavens and on earth, and He knows what you conceal and what you reveal. And Allah is the All-Knower of what is in the breasts. This is the last Surah among Al-Musabbihat. We mentioned before that all creatures praise the glory of Allah, their Creator and Owner. Allah the Exalted said,

(His is the dominion, and to Him belongs the praise,) meaning, He is the One Who has control over all creation, the One praised for all He created and decreed. Allah's statement,

(and He is Able to do all things.) means that whatever He wills occurs without resistance, and whatever He does not will, never occurs. Allah said,

(He it is Who created you, then some of you are disbelievers and some of you are believers.) meaning, Allah created you with these characteristics and He willed that for you. Therefore, there will be believers and disbelievers. Surely, Allah is the One Who sees those who deserve guidance and those who deserve misguidance. He is the Witness over His servant's deeds and He will completely recompense them. This is why Allah the Exalted said,

(And Allah is All-Seer of what you do. ) Allah said,

(He has created the heavens and the earth with truth,) with equity and wisdom,

(and He shaped you and made good your shapes.) He made you in the best shapes and forms. Allah the Exalted said,

(O man! What has made you careless about your Lord, the most Generous Who created you, fashioned you perfectly and gave you due proportion; in whatever form He willed, He put you together.) (82:6-8) And His saying,

(Allah, it is He Who has made for you the earth as a dwelling place and the sky as a canopy, and has given you shape and made your shapes good (looking) and has provided you with good things.) (40:64) and His saying;

(And to Him is the return.) means the return and final destination. Allah then informs of His knowledge of all that there is in the heavens, in the earth and in the souls, He said:

(He knows what is in the heavens and on earth, and He knows what you conceal and what you reveal. And Allah is the All-Knower of what is in the breasts.)