And when he mentioned the two verses and the place of their effect, he mentioned the place of all of it. So Allah, the Most High, said: ﴿By the heaven﴾, meaning that it is the place of all of that and its manifestation, just as bodies are the place of souls, and souls are the composition of intellects. And when he elevated thoughts from the greatest of the tangible things that are in contact to what is beneath it in sense and above it in the need for the exercise of thought, he ascended to the higher inner reality that is intended by essence, which is the originator of all of that, expressing it with the tool of what does not comprehend, along with the indication by the very swearing, that He has complete knowledge and the greatest encompassing of profound wisdom. This serves as a warning that they described Him with associating partners (p-73) and the denial of resurrection with that low status and the equality with the inanimate objects that they worshiped, alongside what He possesses of the attributes of perfection that no one else has anything comparable to. This is a reprimand to them by indication and hinting at that, and pointing to the intensity of astonishment from them, for it being a tool of astonishment. So he said: ﴿And We did not build it﴾, meaning this solid structure in which he composed what he mentioned, indicating to what is beyond it that renders description incapable.