Tafseer Ibn Kathir of AZ ZUMAR [63]

لَهُ مَقَالِيدُ السَّمَاوَاتِ وَالْأَرْضِ وَالَّذِينَ كَفَرُوا بِآيَاتِ اللَّهِ أُوْلَئِكَ هُمُ الْخَاسِرُونَ

To Him belong the keys of the heavens and the earth. And they who disbelieve in the verses of Allah - it is those who are the losers.