﴿The path of Allah﴾ means the greatest King, the One who encompasses the attributes of perfection. Then He described Him as the Owner of what He began this speech with, saying: ﴿To whom belongs﴾ the dominion of ﴿what is in the heavens﴾ meaning it is all the heavens that are in His Throne and the earth, because they are in the heavens, and what is in that of meanings and entities ﴿and what is in the earth﴾.

And when He informed, glorified and exalted is He, that He is the Creator of all things and the Owner of the two worlds of the unseen and the witnessed, and of creation and command, and that He is unique in all greatness, it was firmly established in minds and deeply rooted in innate nature that whoever begins something and has no equal capable of returning it, and that all matters return to Him, therefore the result of all that has passed, in the manner of calling out to those who deny that, is a promise and a warning for the people of obedience and disobedience based on what He decrees: how can He have what He mentioned in a manner of permanence while we see many things added to others and their management and control is with them? ﴿Indeed, to Allah﴾ meaning the One who encompasses all attributes of perfection, who is exalted above any likeness or comparison, and He is the Most Great, the Most Exalted, not to anyone else ﴿you will return﴾ meaning always, even if it appears outwardly to be in the dominion of others, where the ignorant thinks that its ownership is firmly established for them. Abu Hayyan said: He informed in the present tense, and what is meant by it is permanence, as in His saying: Zayd gives and withholds, meaning it is of his nature and not intended to indicate the reality of the future: ﴿The matters﴾ meaning all of them from creation and command, in a hidden sense in this world by what He appointed of rulers and established among people of causes, and manifestly in what is beyond it, where He alone, the Almighty, the Wise, the Most High, the Most Great, has cut all of that.

Thus, the end of the Surah returns to its beginning, and its separation connects to its conjunction, and it is connected in terms of its being in the guiding revelation at the beginning of Az-Zukhruf in the most complete manner of this illuminating Book, from the connection of its conclusions with its beginnings and the fragrances with the meadows - and Allah knows best what is correct.