And when the creation of that from which sustenance comes is greater than the creation of sustenance and its distribution, in the comprehensiveness of knowledge and power together, He followed it with His saying: ﴿And He﴾ meaning: alone ﴿is the One who created﴾ meaning: brought into existence and determined ﴿the heavens and the earth﴾ alone; He did not associate anyone with Him in that, as you acknowledge ﴿in six days﴾. And when the creation of the Throne is greater than all of that, then all the heavens and the earth in relation to it are like a ring thrown in a desert. And greater than that is for it to be carried on water, which cannot normally be carried except in a controlled, secure vessel. He followed it with His saying: ﴿And He was﴾ [meaning] before its creation, ﴿His Throne﴾ exalted ﴿over the water﴾, and it does not necessitate proximity, just as the sky is above the earth without proximity. It has been understood from this context that there was creation before the earth, thus it is established that He and what is beneath it are carried purely by His power without any other nearby or distant cause. Therefore, it is established that His power is in degrees of greatness that are limitless. This is an additional detail to what was mentioned in Surah Yunus, peace be upon him, regarding the matter of the Throne, for this Surah is the Surah of detailing. And He indicated with His saying, exalted is He, commenting with: "Created": ﴿To test you﴾ meaning: [that He created all of that for you as a complete dwelling with its cradle and roof from your food and drink and all that you need in it and what benefits you and what harms you, and He enabled you with all of that, and] the wisdom in creating that is that He treats you as a tester. And He indicated the intensity of concern for that by presenting it in the form of a question in His saying: ﴿Which of you﴾ meaning: O servants ﴿does best in deeds﴾, while He performed these tremendous acts for the sake of these matters which they are disregarding and mocking. And He suspended the act of the test from the entirety of the question due to its meaning of knowledge, for it is a path to it. Al-Bukhari narrated in the tafsir from Abu Huraira, may Allah be pleased with him, from the Messenger of Allah, blessings and peace be upon him, who said: "Allah, the Exalted, said: 'Spend, and I will spend on you.'" And He said: "The Hand of Allah is full; it is not diminished by spending. It is generous by night and day. And He said: 'Have you seen what has been spent since He created the heavens and the earth? Indeed, it has not diminished what is in His Hand. And His Throne was upon the water, and in His Hand is the scale that lowers and raises.'" In the verse, there is an encouragement towards good deeds and a continuous advancement in the ranks of perfection from the knowledge which is the work of the heart [and the action] that is apparent, which is the duty of the limbs.

And when it was established - by His Hand is the creation which they [acknowledge] - the power to bring it back, and it was established by the test that wisdom in the creation of those who are accountable cannot be completed except by bringing them back to reward each of the good-doer and the wrongdoer for their actions [and that they were not created except for that]. He was astonished by their denial of Him and confirmed that by saying: ﴿And if you say﴾ meaning: to those who I did not create this great creation except for their testing, ﴿Indeed, you will be resurrected﴾ meaning: you will exist, [your resurrection] is firmly established and must happen.

And when the time of resurrection is some of the time, He said: "From after death," which is at the beginning of it. "Certainly they will say," He emphasized it as a proof of knowledge of the consequences, a sign of prophethood. "Those who disbelieved say that" meaning: what "this" meaning the saying of resurrection "is nothing but clear magic," meaning: something like magic, an illusion that has no reality, or a deception that diverts people from indulging in pleasures to enter into obedience to the command.