Tafsir of Al-Qasas 28:70

"And He is Allah": That is, He, the Exalted, is the One who possesses exclusive divinity and is unique to it. His saying, "There is no god except Him", is a confirmation of that, similar to your saying: "The Kaaba is the Qibla; there is no Qibla but it."

"To Him belongs all praise in the first [life] and the Hereafter": This means that to Him, the Exalted, belongs all praise, to the exclusion of any other, because He—majestic is His majesty—is the Bestower of all blessings in essence, while all others besides Him are merely intermediaries. The intended meaning of "praise" here is that which occurs in response to blessings, indicated by the context of what follows in His saying: "Say, 'Have you considered...'"

Some have claimed that "praise" here is broader than "gratitude," and they considered the restriction to apply to the sum of praise in both abodes. They argued that in the worldly life, others might share in praise with Him, but in the Hereafter, praise belongs only to Him. This is contested by the fact that praise, absolutely, is exclusive to Him, for all virtues and beautiful attributes are created by Him; thus, the praise for them returns to Him because He—majestic and exalted is He—is their Originator and Creator. Even if one were to look at the literal appearance, the praise of the Hereafter would not be exclusive to Him either, for our Prophet (may the blessings and peace of Allah be upon him) will be praised by the first and the last during the Great Intercession.

Many have interpreted His praise in the Hereafter as the words of the believers: "Praise be to Allah, who has fulfilled for us His promise," and their saying: "Praise be to Allah, who has removed from us [all] sorrow," and their saying: "Praise be to Allah, Lord of the worlds." They said: The praising there will be for the sake of pleasure, not out of burden. In a hadith narrated by Muslim and Abu Dawood from Jabir regarding the description of the people of Paradise: "They will be inspired with Tasbih (glorification) and Tahlil (declaration of oneness) just as they are inspired with breath."

"And to Him belongs the judgment": That is, the decree that is effective over everything, without any participation in it by anyone other than Him. It has been reported from Ibn Abbas (may Allah be pleased with both of them) that it means: To Him belongs the judgment among His servants, so He judges for the people of His obedience with forgiveness and grace, and for the people of His disobedience with misery and woe.

"And to Him"—glorified be He, and not to any other—"will you be returned" by resurrection.