And when He informed about what is in the two realms, which necessitates the sovereignty over all aspects of perfection that require the ability to resurrect, He informed about them explicitly, saying: "And to Allah" meaning the One who has no king besides Him, "belongs the dominion of the heavens and the earth" while He is the Owner, the Subjugator, the Disposer of all that. He is the Gatherer of both ownership and sovereignty.

And when the estimation is: and from Allah is the beginning for all by bringing into existence from non-existence, He added to it His saying: "And to Allah" meaning the One who has encompassed everything, "is the return" meaning for all of them after annihilation. This estimation has been summarized because there is no contradiction in it.