And when He described Himself - glorified and exalted is He - with that; He indicated it by His saying: ﴿Lord of the heavens﴾; meaning: the Creator of it; and its Preserver; in its height; and its vastness; and its perfection; with what it has of beauty; and benefits; and He gathered for the fact that the position is for power; and establishing the evidence for its multiplicity is easy. ﴿And the earth﴾; in its vastness; and its greatness; and its density; and what is in it of wonders.

And when the speaker is given a choice; as Ibn Malik said in the Al-Kafiyah Al-Shafiyah; when the rational beings mix with others; in the use of whatever he wishes from 'who'; which is most commonly used for the rational beings; and 'what'; which is the opposite of that; and it may be that he fell into the illusion that his ability (exalted is He) over the rational beings is without his ability over others; due to what they have of the tricks by which they protect themselves from the prohibited; and they look with them at the consequences of matters; he indicated that His judgment over them is like His judgment over others; without distinction; by expressing them with 'what'; which is originally and most commonly used for those who do not reason; and the context of greatness with oneness and its effects; indicates its inclusion in worship certainly; so He said: ﴿And what is between them﴾; meaning: the two horizons; of space; and air; and other elements; and plants; and rational animals; and others; He nurtured everything from that; creating; and maintaining; according to what He wills; even if the nurtured dislikes that; this indicated His overpowering; and His uniqueness in all matters.

And when the context is for warning; He repeated what indicates the overpowering; so He said: ﴿The Mighty﴾; meaning: the one to whom access is difficult; and who overcomes everything; and nothing overcomes Him; and when it was established that He overcomes everything and nothing overcomes Him; and the indication of the two great descriptions on the warning is clearer than their implication of the promise; it was the place of their saying: 'So why does He not hasten the destruction of those who oppose Him?' So He said: ﴿The Forgiving﴾; meaning: the one who repeatedly conceals what He wills of sins out of forbearance until a time; the one who completely erases it concerning whom He wills of the servants; as He did with most of the Companions - may Allah be pleased with them - when He forgave them for what they committed before Islam.