And when the All-Powerful is described with exaltation, and the incapable is described with lowliness and descent, and what ascends to the high is called a degree, and what descends to the low is called a depth, and all places in relation to Him, glorified and exalted is He, are equal in measure, the expression was chosen to indicate the exaltation which is alluded to by power and greatness. So He said, describing in a way that is suitable for being indicative of the reasoning: ﴿Owner of the Ascents﴾, meaning the degrees that have no end at all - as indicated by the form of the ultimate plural, which is a metaphor for exaltation. It was named so because the one ascending in the degrees resembles the walk of a lame person. It has been narrated from Ibn Abbas, may Allah be pleased with him, that they are the heavens. And it indicates what the multitude indicates along with the indication of the wondrous power in making it easy for the angels by His saying: