Tafsir of As-Saffat 37:166

That is: We are the ones who declare Allah, the Exalted, free from that which does not befit His majesty; and included in this is what the disbelievers attribute to Him. It is also said: That is, those who say "Subhan Allah" (Glory be to Allah).

'Abd ibn Humayd and others narrated from Qatadah that he said: "The Musabbihun (those who exalt) are those who pray." This is supported by what is narrated from Ibn 'Abbas that every instance of "exaltation" (tasbih) in the Qur'an refers to prayer. The apparent meaning, however, is what preceded [the first interpretation]. Perhaps the former [interpretation] points to the increase in their outward etiquette with their Lord, the Mighty and Majestic, while the latter points to the perfection of their recognition (ma'rifah) of Him, the Glorified.

Nasir al-Din said: Perhaps the first [interpretation] refers to their ranks in obedience, and this [the second] refers to their gnosis.

As for "Indeed, we are the ones who..." (wa inna lana hnu), it contains [the emphasis of] Inna, the particle lam, and the intercalation of the pronoun of separation (al-fasl), signifying emphasis and exclusivity; for they are the ones who persist in that [exaltation/prayer] continuously without intermission, whereas the elite of humankind are never free from being occupied with their livelihood. Perhaps the speech is not devoid of an insinuation against the disbelievers.

The apparent view is that these three verses—meaning the words of the Exalted: "And there is none among us..." up to this point—were revealed along with their sister verses.

From Hibat Allah the exegete, it is reported that it was revealed neither on earth nor in heaven. He counted with it two verses from the end of Surah al-Baqarah, and a verse from Surah al-Zukhruf: "And ask those of Our messengers whom We sent before you." Ibn al-'Arabi said: Perhaps he intended [a place] in the judgment between heaven and earth.

Jalal al-Suyuti said: I have not come across any basis for what he mentioned, except for the end of al-Baqarah. It is possible to find evidence for it in what Muslim recorded from Ibn Mas'ud: When the Messenger of Allah (peace and blessings be upon him) was taken on the Night Journey, he reached the Lote Tree of the Utmost Boundary—the hadith—in which it says: "He was given the five prayers, he was given the concluding verses of Surah al-Baqarah, and the major sins (al-muqhimat) were forgiven for those of his nation who do not associate anything with Allah." So, do not be heedless.