Tafsir of Al-Baqarah 2:107

Likewise is the state in His saying, Exalted is His majesty: "Do you not know that to Allah belongs the dominion of the heavens and the earth?" That is: You have known, O addressee, that Allah the Exalted possesses the sovereign authority and the overwhelming mastery, which necessitate perfect power to dispose of all things—bringing into existence and annihilating, commanding and forbidding—according to what His will requires, with no one to oppose His command or reverse His decree. Since this is His state, how could anything at all fall outside His power? Thus, the statement here serves as evidence for the preceding one in providing clarification, taking the place of an explanatory clause (bayan) for that which precedes it in terms of shedding light. For this reason, the conjunction was omitted. It is also permissible that it is a repetition of the first to reiterate the evidence for what was mentioned. The reason that "that" (anna) and its content were not conjoined to what preceded it of its likeness is to seek additional emphasis and to signal the independence of the knowledge of each, and the sufficiency of each in reaching the intended meaning.

The "heavens and the earth" were specified with dominion because they are among the greatest visible creations, and because every created thing must fall within one of these two realms; therefore, dominion over them is an indication of dominion over everything they contain. He, Glory be to Him, began with the confirmation regarding the attribute of power because it is the origin of the attribute of mastery and sovereignty. He did not say, "Indeed, to Allah is the dominion," intending to strengthen the judgment by repeating the predication.

"And you have not, besides Allah, any protector or helper." This is conjoined to the sentence that serves as the predicate for "that" (anna), included with it where it entered. Therein is an indication that the address in what preceded also pertains to the Ummah. The second "from" (min) is a particle of augmentation (silah), so it does not attach to anything. The first "from" (min) is for the beginning of the limit, and it is attached to a deleted element that serves as a state (hal) for the object of the second "from," which was originally an adjective for it, but when moved forward, it became an accusative state. In Al-Bahr, it is stated that it is attached to that to which "for you" (lakum) is attached, which is in the position of the predicate. It is permissible for "what" (ma) to be according to the usage of the Tamim or the Hijazi dialect, according to the opinion of those who permit the precedence of its predicate if it is an adverb or a prepositional phrase.

The protector (wali) is the owner/possessor, and the helper (nasir) is the supporter. The difference between them is that the owner may not be capable of supporting, or he may be capable but not do so; and the supporter may be an owner or he may not, or he may be a stranger. The intent of the verse is to provide evidence for the connection of His will, Exalted is He, to what was mentioned regarding bringing what is better than the abrogated or its like. For His mere power, Exalted is He, to do so does not necessarily imply that it will certainly happen; rather, what implies it is His being, along with that, a protector and a helper for them. Whoever knows that He, Exalted is He, is his protector and helper, and that he has no protector or helper besides Him, knows with certainty that He does not do with him except what is best for him, so he entrusts his affair to Him, Exalted is He, and no doubt whatsoever regarding the matter of abrogation or otherwise crosses his mind.