And when He concluded with the description of the news, He followed that with what indicates it, saying: ﴿He knows what enters into the earth﴾, meaning this type of water, wealth, and the dead. He preceded this because the thing first disappears in the soil and then is watered and comes out. ﴿And what comes out of it﴾ from water, minerals, and plants. ﴿And what descends from the heavens﴾, meaning this type of heat, cold, water, dominion, and other than that. ﴿And what ascends﴾. And since the heavens are dense bodies that are elevated, He did not express it with the particle of purpose as in His saying, ﴿To Him ascends the good word﴾ [Fatir: 10], but rather said: ﴿In it﴾, meaning from the deeds, angels, and all that ascends from the earth in the direction of the high. And you, as you see it, distinguishes everything from its counterpart. It distinguishes what has the capacity for generation from water and soil in the earth from the plants, from the remaining water and soil, differing in their types, distinguishing some from others. And from the minerals, gold, silver, iron, copper, lead, and other than that, with the fact that all that mixes with the dross. So how could it be far-fetched for Him to revive the dead due to the difficulty of distinguishing the soil of each dead person after the mixing and mingling with another soil?

And when the result of this preceding is that He is the Lord of all things, and the Lord's lordship cannot be organized except with kindness and reform, and perhaps a fool might think that He does not know the deeds of the creatures, for if He knew them, He would not have accepted them. He knows that His mercy has preceded His anger, and for that reason, He preceded the attribute of mercy. And because it is in the context of praise, it is appropriate to precede the description that looks to completion over the description that negates deficiency. He said: ﴿And He﴾, meaning while He is alone with the abundance of His blessings that sustain bodies, ﴿The Most Merciful﴾, meaning the One who bestows what the divine wishes from sending down books and sending messengers to establish the religions. ﴿The Most Forgiving﴾, meaning the One who erases sins. As for whoever follows what has been revealed from that as conveyed by the messengers, then it is erased in essence and effect, so that He does not punish them for what has passed from it nor reproach them. As for others, it is expiation through various trials or delay until the Day of Resurrection.