Overall meaning : All that is in the heavens and the earth extols Allah’s limitless glory and declare Him free from all defects and imperfections. He is the All-Mighty who holds absolute sway over all that exists, the All-Wise who places everything in its perfect place. To Him alone belongs the sovereignty of the heavens and the earth. He grants life and causes death, and He has power over all things.
He is the First, who has always existed before everything but without His having any beginning; the Last who will always exist after everything but without His having any end; the Outward, who is high above all His creation; and the Inward, who is the nearest to everything. He has knowledge of all things.
It is He who created the heavens and the earth in six days, and established Himself upon the Throne, as befits His majesty and greatness. He knows all that goes into the earth and all that comes out from it, all that descends from the heavens and all that ascends to it. He is with you—by virtue of His absolute and all-encompassing knowledge—wherever you are, and He sees everything you do.
The kingdom of the heavens and the earth belongs to Him alone, and to Him alone all matters are returned. He causes the darkness of the night to pass into the light of the day, and causes the light of the day to pass into the darkness of the night; and He has full knowledge of all people’s intentions and innermost thoughts.