Tafsir of Ar-Rum 30:26

"And to Him belongs whoever is in the heavens and the earth"

To Him—Exalted and Majestic—exclusively belongs everyone who is in the heavens and the earth, whether angels or the two weighty ones (jinn and mankind), in terms of creation, ownership, and disposal. No one other than Him, Glorified be He, has any partnership in that in any way whatsoever.

"All are to Him devoutly obedient"

All are to Him—and not to anyone else, Exalted and Majestic—devoutly obedient; they are submissive to His decree and do not resist Him, Glorified be His majesty, in any matter whatsoever. Even if some do not submit to His command, the meaning is obedience to the decree [of nature], not obedience to the command of worship. This is the essence of what is narrated from Ibn Abbas.

Al-Hasan said: "Devoutly obedient" means standing in witness to His Oneness, Exalted be He, as the poet said: "And in every thing there is a sign, indicating that He is One."

Ibn Jubayr said: "Devoutly obedient" means sincere. It has also been said: They are those who acknowledge servitude. According to these two interpretations, the generality is not according to its apparent sense.

"And He is the One who originates creation, then He will repeat it"

After death. The repetition is for the sake of emphasis, due to their intense denial of the Resurrection, and as a preparation for what follows it from the words of the Exalted: