Allah next mentioned His Oneness in divinity and stated that He has favored His servants by bringing them to life after they did not exist. He also surrounded them with blessings, both hidden and apparent. He made the earth a resting place for them, just like the bed, stable with the firm mountains.

﴿وَالسَّمَآءَ بِنَآءً﴾

(And the sky as a canopy) meaning, `a ceiling'. Similarly, Allah said in another Ayah,

﴿وَجَعَلْنَا السَّمَآءَ سَقْفاً مَّحْفُوظاً وَهُمْ عَنْ ءَايَـتِهَا مُعْرِضُونَ ﴾

(And We have made the heaven a roof, safe and well-guarded. Yet they turn away from its signs (i.e. sun, moon, winds, clouds)) (21:32).

﴿وَأَنزَلَ لَكُمْ مِّنَ السَّمَآءِ مَآءً﴾

(And sends down for you water (rain) from the sky) meaning, through the clouds, when they need the rain. Hence, Allah caused the various types of vegetation and fruits to grow as a means of sustenance for people and their cattle. Allah reiterated this bounty in various parts of the Qur'an.

There is another Ayah that is similar to this Ayah (2:22), that is, Allah's statement,

﴿الَّذِى جَعَـلَ لَكُـمُ الاٌّرْضَ قَـرَاراً وَالسَّمَآءَ بِنَـآءً وَصَوَّرَكُـمْ فَأَحْسَنَ صُوَرَكُـمْ وَرَزَقَكُـمْ مِّنَ الطَّيِّبَـتِ ذَلِكُمُ اللَّهُ رَبُّكُـمْ فَتَـبَـرَكَ اللَّهُ رَبُّ الْعَـلَمِينَ﴾

(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. That is Allah, your Lord, so Blessed be Allah, the Lord of all that exists) (40:64).

The meaning that is reiterated here is that Allah is the Creator, the Sustainer, the Owner and Provider of this life, all that is in and on it. Hence, He alone deserves to be worshipped, and no one and nothing is to be associated with Him. This is why Allah said next,

﴿فَلاَ تَجْعَلُواْ للَّهِ أَندَاداً وَأَنتُمْ تَعْلَمُونَ﴾

(Then do not set up rivals unto Allah (in worship) while you know (that He alone has the right to be worshipped)) (2:22).

The Two Sahihs record that Ibn Mas`ud said, "I said to the Messenger of Allah , `Which evil deed is the worst with Allah' He said,

«أَنْ تَجْعَلَ للهِ نِدًّا وَهُوَ خَلَقَك»

(To take an equal with Allah, while He alone created you.)''

Also, Mu`adh narrated the Prophet's statement,

«أَتَدْرِي مَا حَقُّ اللهِ عَلَى عِبَادِهِ؟ أَنْ يَعْبُدُوهُ وَلَا يُشْرِكُوا بِهِ شَيْئًا»

(Do you know Allah's right on His servants They must worship Him alone and refrain from associating anything with Him in worship.) Another Hadith states,

«لَا يَقُولَنَّ أَحَدُكُمْ مَا شَاءَ اللهُ وَشَاءَ فُلَانٌ، وَلكِنْ لِيَقُلْ: مَا شَاءَ اللهُ ثُمَّ شَاءَ فُلَان»

(None of you should say, `What Allah and so-and-so person wills. Rather, let him say, `What Allah wills, and then what so-and-so person wills.)