Tafseer Ibn Kathir of AZ ZUKHRUF [84]

وَهُوَ الَّذِي فِي السَّمَاء إِلَهٌ وَفِي الْأَرْضِ إِلَهٌ وَهُوَ الْحَكِيمُ الْعَلِيمُ

And it is Allah who is [the only] deity in the heaven, and on the earth [the only] deity. And He is the Wise, the Knowing.