Allah the Exalted states that He created the heavens and earth, and all that is between them, in six Days and then rose over the Throne after He created them. We discussed this before in the explanation of Surat Al-A`raf, so it is not necessary to repeat the meaning here. Allah's statement,
﴿يَعْلَمُ مَا يَلْجُ فِى الاٌّرْضِ﴾
(He knows what goes into the earth), indicates His knowledge in the amount of seeds and drops of water that enter inside the earth's surface,
﴿وَمَا يَخْرُجُ مِنْهَا﴾
(and what comes forth from it) of plants, vegetation and fruits. Allah the Exalted said in another Ayah,
﴿وَعِندَهُ مَفَاتِحُ الْغَيْبِ لاَ يَعْلَمُهَآ إِلاَّ هُوَ وَيَعْلَمُ مَا فِى الْبَرِّ وَالْبَحْرِ وَمَا تَسْقُطُ مِن وَرَقَةٍ إِلاَّ يَعْلَمُهَا وَلاَ حَبَّةٍ فِى ظُلُمَـتِ الاٌّرْضِ وَلاَ رَطْبٍ وَلاَ يَابِسٍ إِلاَّ فِى كِتَـبٍ مُّبِينٍ ﴾
(And with Him are the keys of all that is hidden, none knows them but He. And He knows whatever there is in the land and in the sea; not a leaf falls, but He knows it. There is not a grain in the darkness of the earth nor anything fresh or dry, but is written in a Clear Record.)(6:59) Allah's statement,
﴿وَمَا يَنزِلُ مِنَ السَّمَآءِ﴾
(and what descends from the heaven), pertains to rain, snow, hail and whatever Allah decides descends from heaven of decisions and commandments brought down by the honorable angels. Allah's statement,
﴿وَمَا يَعْرُجُ فِيهَا﴾
(and what ascends thereto.), refers to angels and deeds. In the Sahih, there is a Hadith in which the Prophet said,
«يُرْفَعُ إِلَيْهِ عَمَلُ اللَّيْلِ قَبْلَ النَّهَارِ، وَعَمَلُ النَّهَارِ قَبْلَ اللَّيْل»
(To Him ascend the deeds of the night before the day falls and the deeds of the day before the night falls.) Allah said,
﴿وَهُوَ مَعَكُمْ أَيْنَ مَا كُنتُمْ وَاللَّهُ بِمَا تَعْمَلُونَ بَصِيرٌ﴾
(And He is with you wheresoever you may be. And Allah is the All-Seer of what you do.) meaning, He is watching over you and witnessing your deeds wherever you may be, on land or at sea, during the night or the day, at home or in open areas or deserts. All of that is the same before His knowledge and all of it is under His sight and hearing. He hears your speech and sees where you are. He knows your secrets and your public statements,
﴿أَلا إِنَّهُمْ يَثْنُونَ صُدُورَهُمْ لِيَسْتَخْفُواْ مِنْهُ أَلا حِينَ يَسْتَغْشُونَ ثِيَابَهُمْ يَعْلَمُ مَا يُسِرُّونَ وَمَا يُعْلِنُونَ إِنَّهُ عَلِيمٌ بِذَاتِ الصُّدُورِ ﴾
(No doubt! They did fold up their breasts, that they may hide from Him. Surely, even when they cover themselves with their garments, He knows what they conceal and what they reveal. Verily, He is the All-Knower of the (secrets) of the breasts. )(11:5) Allah the Exalted said,
﴿سَوَآءٌ مِّنْكُمْ مَّنْ أَسَرَّ الْقَوْلَ وَمَنْ جَهَرَ بِهِ وَمَنْ هُوَ مُسْتَخْفٍ بِالَّيْلِ وَسَارِبٌ بِالنَّهَارِ ﴾
(It is the same (to Him) whether any of you conceals his speech or declares it openly, whether he be hid by night or goes forth freely by day.)(13:10) Surely, there is no deity worthy of worship, except Allah. In the Sahih, there is a Hadith in which the Messenger of Allah answered Jibril, when he asked him about Ihsan:
«أَنْ تَعْبُدَ اللهَ كَأَنَّكَ تَرَاهُ، فَإِنْ لَمْ تَكُنْ تَرَاهُ فَإِنَّهُ يَرَاك»
(To worship Allah as if you see Him, and even though you cannot see Him, He surely sees you.) Allah's statement,
﴿لَّهُ مُلْكُ السَّمَـوَتِ وَالاٌّرْضِ وَإِلَى اللَّهِ تُرْجَعُ الاٍّمُورُ ﴾
(His is the kingdom of the heavens and the earth. And to Allh return all the matters.) asserts that Allah is the King and Owner of this life and the Hereafter. Allah said in another Ayah,
﴿وَإِنَّ لَنَا لَلاٌّخِرَةَ وَالاٍّولَى ﴾
(And truly, unto Us (belong) the last (Hereafter) and the first (this world).)(92:13) Surely, Allah is praised for this attribute, just as He said in other Ayat,
﴿وَهُوَ اللَّهُ لا إِلَـهَ إِلاَّ هُوَ لَهُ الْحَمْدُ فِى الاٍّولَى وَالاٌّخِرَةِ﴾
(And He is Allah, La ilaha illa Huwa, all praise is His in the first and in the last.)(28:70), and,
﴿الْحَمْدُ للَّهِ الَّذِى لَهُ مَا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ وَلَهُ الْحَمْدُ فِى الاٌّخِرَةِ وَهُوَ الْحَكِيمُ الْخَبِيرُ ﴾
(All the praise is Allah's, to Whom belongs all that is in the heavens and all that is in the earth. His is all the praise in the Hereafter, and He is the All-Wise, the All-Aware.)(34:1) Allah owns everything that is in the heavens and earth, and all their inhabitants are servants to Him and humble before Him, just as He said,
﴿إِن كُلُّ مَن فِى السَّمَـوَتِ وَالاٌّرْضِ إِلاَّ آتِى الرَّحْمَـنِ عَبْداً - لَّقَدْ أَحْصَـهُمْ وَعَدَّهُمْ عَدّاً - وَكُلُّهُمْ ءَاتِيهِ يَوْمَ الْقِيَـمَةِ فَرْداً ﴾
(There is none in the heavens and the earth but comes unto the Most Gracious as a servant. Verily, He knows each one of them, and has counted them a full counting. And every one of them will come to Him alone on the Day of Resurrection.) (19:93-95) This is why Allah said here,
﴿وَإِلَى اللَّهِ تُرْجَعُ الأُمُورُ﴾
(And to Allah return all the matters.) meaning that all matters will be referred to Him on the Day of Resurrection and He will judge His creation as He wills. Indeed, He is the Most Just, Who never falls into injustice, not even the weight of a speck of dust; if one performs even one good deed, Allah will multiply it up to ten times,
﴿وَيُؤْتِ مِن لَّدُنْهُ أَجْراً عَظِيماً﴾
(and gives from Him a great reward. )(4:40),
﴿وَنَضَعُ الْمَوَزِينَ الْقِسْطَ لِيَوْمِ الْقِيَـمَةِ فَلاَ تُظْلَمُ نَفْسٌ شَيْئاً وَإِن كَانَ مِثْقَالَ حَبَّةٍ مِّنْ خَرْدَلٍ أَتَيْنَا بِهَا وَكَفَى بِنَا حَـسِبِينَ ﴾
(And We shall set up Balances of justice on the Day of Resurrection, then none will be dealt with unjustly in anything. And if there be the weight of a mustard seed, We will bring it. And sufficent are We to take account.)(21:47) Allah's statement,
﴿يُولِجُ الَّيْلَ فِى النَّهَارِ وَيُولِجُ النَّهَارَ فِى الَّيْلِ﴾
(He merges night into day, and merges day into night,) meaning, He does what He wills with His creatures. He alternates the night and day and measures them by His wisdom, as He wills. Sometimes, He makes the night longer than the day, and sometimes the opposite. Sometimes, He makes the length of night and day equal. Sometimes, He makes the season winter, then changes it to spring, then summer then autumn. All this He does by His wisdom and His due measure of everything in His creation,
﴿وَهُوَ عَلِيمٌ بِذَاتِ الصُّدُورِ﴾
(and He has full knowledge of whatsoever is in the breasts.) He knows the secrets, no matter how concealed they are.
﴿ءَامِنُواْ بِاللَّهِ وَرَسُولِهِ وَأَنفِقُواْ مِمَّا جَعَلَكُم مُّسْتَخْلَفِينَ فِيهِ فَالَّذِينَ ءَامَنُواْ مِنكُمْ وَأَنفَقُواْ لَهُمْ أَجْرٌ كَبِيرٌ - وَمَا لَكُمْ لاَ تُؤْمِنُونَ بِاللَّهِ وَالرَّسُولُ يَدْعُوكُمْ لِتُؤْمِنُواْ بِرَبِّكُمْ وَقَدْ أَخَذَ مِيثَـقَكُمْ إِن كُنتُمْ مُّؤْمِنِينَ - هُوَ الَّذِى يُنَزِّلُ عَلَى عَبْدِهِ ءَايَـتٍ بَيِّنَـتٍ لِّيُخْرِجَكُمْ مِّنَ الظُّلُمَـتِ إِلَى النُّورِ وَإِنَّ اللَّهَ بِكُمْ لَرَءُوفٌ رَّحِيمٌ - وَمَا لَكُمْ أَلاَّ تُنفِقُواْ فِى سَبِيلِ اللَّهِ وَلِلَّهِ مِيرَاثُ السَّمَـوَتِ وَالاٌّرْضِ لاَ يَسْتَوِى مِنكُم مَّنْ أَنفَقَ مِن قَبْلِ الْفَتْحِ وَقَـتَلَ أُوْلَـئِكَ أَعْظَمُ دَرَجَةً مِّنَ الَّذِينَ أَنفَقُواْ مِن بَعْدُ وَقَـتَلُواْ وَكُلاًّ وَعَدَ اللَّهُ الْحُسْنَى وَاللَّهُ بِمَا تَعْمَلُونَ خَبِيرٌ - مَّن ذَا الَّذِى يُقْرِضُ اللَّهَ قَرْضاً حَسَناً فَيُضَاعِفَهُ لَهُ وَلَهُ أَجْرٌ كَرِيمٌ ﴾
(7. Believe in Allah and His Messenger, and spend of that whereof He has made you trustees. And such of you as believe and spend, theirs will be a great reward.) (8. And what is the matter with you that you believe not in Allah! While the Messenger invites you to believe in your Lord; and He has indeed taken your covenant, if you are real believers.) (9. It is He Who sends down manifest Ayat to His servant that He may bring you out from darkness into light. And verily, Allah is to you full of kindness, Most Merciful.) (10. And what is the matter with you that you spend not in the cause of Allah And to Allah belongs the heritage of the heavens and the earth. Not equal among you are those who spent and fought before the conquering. Such are higher in degree than those who spent and fought afterwards. But to all Allah has promised the best. And Allah is All-Aware of what you do.) (11. Who is he that will lend Allah a handsome loan: then He will increase it manifold to his credit, and he will have a honorable reward.)