1

All that is in the heavens and all that is in the earth glorifies Allahu ta’ālā, that is to say, [all that is in them] exalts Him as being transcendent (the lām [of li'llāhi, 'Allahu ta’ālā'] is extra; the use of mā [instead of the personal min] is meant to indicate a predominance [of non-rational beings in the heavens and the earth]). And He is the Mighty, the Wise, in His Sovereignty and [in] His actions [respectively].