﴿The One to Whom﴾ meaning specifically ﴿the dominion of the heavens and the earth﴾ meaning in general absolutely. Everything in them is worthy of being worshipped by Him alone and not associating anything with Him.

And when He, glorified and exalted is He, presented the warning with the witness and the witnessed, and that the disbelievers are witnesses against themselves, He increased the warning by stating that He, glorified and exalted is He, is the [greatest - ] witness on that day and others. He does not need anyone else, but He conducted that according to what we are accustomed to, so He said: ﴿And Allah﴾ [meaning - ] the greatest King who has complete encompassing ﴿over everything﴾ meaning this action and others ﴿is a witness﴾ meaning the most complete witness; nothing is absent from Him at all, and nothing exists or remains except by His management. And He who possesses these great attributes does not neglect His allies at all; rather, it is necessary that He (p-359) takes vengeance for them against their enemies and elevates them with His honors. And for this reason, He said, continuing in response to those who say: So what has He done with them? Confirming the denial of the disbelievers of that: