Tafsir of Ta-Ha 20:6

The agent [of the verb] and the Istawa (establishment/rising) in the saying of the Exalted: "To Him belongs what is in the heavens and what is in the earth"—and 'to Him' (له) is linked to it according to what is necessitated by the narration from Ibn Abbas, that the pause is [after] "the Throne" (العرش). The meaning would be: "Everything became straightened/established for Him, the Exalted, while He is as He intends by His, the Almighty and Majestic, establishing it," similar to the saying of the Exalted: "Then He turned to the heaven and fashioned them seven heavens." Or, "Everything is equal in relation to Him, the Exalted, so nothing is closer to Him, Glorified is He, than anything else," as indicated by [the Hadith]: "Do not prefer me over the son of Matta"—which is a matter that should not be given any attention at all, and the narration from Ibn Abbas is not authentic. Perhaps what drove the one who advocated for it was the flight from attributing Istawa to Him, Glorified be His Majesty. I wish I knew what he would do with the saying of the Exalted: "The Most Merciful [who is] above the Throne established" (Ar-Rahman 'ala al-'Arshi istawa), which, in its apparent meaning, is thought to contradict what his intellect dictates, similar to [the interpretation of] "The Most Merciful [who is] above the Throne established."

Rather, "To Him" is a predicate placed in the front, and "what is in the heavens" is a delayed subject. That is: To Him, the Almighty and Majestic, alone—without any other, whether through partnership or independence—belongs all that is in the heavens and the earth in terms of ownership, disposal, giving life, causing death, bringing into existence, and rendering non-existent. [This applies] regardless of whether that thing is a constituent part of them or resides within them.

“And what is between them” of the existents perpetually located in the atmosphere, such as air, clouds, and creations we do not know but which He, Glorified be He, knows; or [creations] that are numerous, such as the birds we see.

“And what is beneath the soil” (الثرى): That is, what is beneath the earth, and it is the seventh [layer] according to what is narrated from Ibn Abbas, and Ibn Abi Hatim recorded it from Muhammad ibn Ka'b. He also recorded from As-Suddi that it is the rock beneath the seventh earth, which is a green rock. Abu Ya'la recorded from Jabir ibn Abdullah that the Prophet (peace and blessings be upon him) was asked: "What is beneath the earth?" He said: "Water." It was said: "And what is beneath the water?" He said: "Darkness." It was said: "And what is beneath the darkness?" He said: "Air." It was said: "And what is beneath the air?" He said: "The knowledge of the created ends at the knowledge of the Creator."

Ibn Marduyah recorded a similar narration from him in a long Hadith. Many have said: The Thara (soil) is moist earth, or that which, when moistened, does not turn into clay—like Thurayya (the Pleiades, written with a long vowel). It is said regarding its dual: Thariyan and Tharwan, and in its plural: Athra'. It is said: "The earth became Thariyat (moist)," like Radiyat, it becomes Thara, so it is Thariyah, like Ghaniyah and Thurayya, when it is moist and becomes soft after drought and dryness. And Athrat means its soil became abundant. Thara the soil (تربة) means to moisten it, and to sprinkle a place, and "he made such-and-such person stick his hand to the Thara" [idiom for poverty]. It is interpreted as absolute earth; that is, to Him, the Exalted, belongs what the earth hides. Mentioning it, despite it being included under "what is in the earth," is for the sake of greater affirmation. If that which is in the earth is as stated, then the matter is clear. The aforementioned indication that the meaning is that all of it belongs to Him, the Exalted, by way of ownership and disposal, is the apparent [meaning].

It is said: The meaning is that He has knowledge of that; that is, His, the Exalted's, knowledge encompasses all of that. The first [interpretation] is the apparent one.