Allah informs of His magnificence and His majesty, and that He is the Lord of the heavens and the earth, and whatever is in them and between them. He explains that He is the Most Gracious, Whose mercy covers all things. Then He says,

﴿لاَ يَمْلِكُونَ مِنْهُ خِطَاباً﴾

(With Whom they cannot dare to speak.) meaning, no one is able to begin addressing Him except by His permission. This is as Allah says,

﴿مَن ذَا الَّذِى يَشْفَعُ عِندَهُ إِلاَّ بِإِذْنِهِ﴾

(Who is he that can intercede with Him except with His permission) (2:255) It is also similar to His statement,

﴿يَوْمَ يَأْتِ لاَ تَكَلَّمُ نَفْسٌ إِلاَّ بِإِذْنِهِ﴾

(On the Day when it comes, no person shall speak except by His leave.) (11:105)

﴿يَوْمَ يَقُومُ الرُّوحُ وَالْمَلَـئِكَةُ صَفّاً لاَّ يَتَكَلَّمُونَ﴾

(The Day that Ar-Ruh and the angels will stand forth in rows, they will not speak) (78:38) The word Ruh here is referring to the angel Jibril. This has been said by Ash-Sha`bi, Sa`id bin Jubayr and Ad-Dahhak. This is as Allah says,

﴿نَزَلَ بِهِ الرُّوحُ الاٌّمِينُ - عَلَى قَلْبِكَ لِتَكُونَ مِنَ الْمُنْذِرِينَ ﴾

(Which the trustworthy Ruh has brought down. Upon your heart that you may be of the warners.) (26:193-194) Muqatil bin Hayyan said, "The Ruh is the noblest of the angels, the closest of them to the Lord, and the one who delivers the revelation.'' Allah said;

﴿إِلاَّ مَنْ أَذِنَ لَهُ الرَّحْمَـنُ﴾

(except him whom Ar-Rahman allows,) This is similar to Allah's statement,

﴿يَوْمَ يَأْتِ لاَ تَكَلَّمُ نَفْسٌ إِلاَّ بِإِذْنِهِ﴾

(On the Day when it comes, no person shall speak except by His leave.) (11:105) This is similar to what has been confirmed in the Sahih, that the Prophet said,

«وَلَا يَتَكَلَّمُ يَوْمَئِذٍ إِلَّا الرُّسُل»

(And none will speak on that Day except the Messengers.)'' Allah said,

﴿وَقَالَ صَوَاباً﴾

(and he will speak what is right.) meaning, the truth. And from the truth is the fact that there is no god worthy of worship except Allah. This is as Abu Salih and `Ikrimah both said. In reference to Allah's statement,

﴿ذَلِكَ الْيَوْمُ الْحَقُّ﴾

(That is the True Day.) meaning, it will come to pass and there is no avoiding it.

﴿فَمَن شَآءَ اتَّخَذَ إِلَى رَبِّهِ مَـَاباً﴾

(So, whosoever wills, let him seek a place with His Lord!) meaning, a place of return, a path that leads to Him, and a way that he may pass by to get to Him.