( وهو الذي في السماء إله وفي الأرض إله ) [ قال قتادة : يعبد في السماء وفي الأرض لا إله إلا هو ] ( وهو الحكيم ) في تدبير خلقه ( العليم ) بمصالحهم .
He (may He be glorified) is the true deity in the heavens and the true deity on earth. And He is the Wise in His creation, decree and management, and Knower of the conditions of His servants. None of them are hidden from Him.