Tafsir of An-Nisa' 4:132

His statement, may He be glorified: (And to Allah belongs whatever is in the heavens and the earth) may be an independent statement, presented to the addressees as a preamble to the conditional clause that follows. This means: to Him, may He be glorified, belongs all that is within them of created beings, by way of creation and ownership. He disposes of them however He wills: bringing into existence, annihilating, giving life, and causing death.

It is also possible that it is like a completion intended as a follow-up (tadhyil) to provide proof, for all created beings indicate—by their need and essential poverty—His independence. Furthermore, through the existence, characteristics, and perfections that He, may He be glorified, has bestowed upon them, they indicate that He is Praiseworthy.

This is a follow-up to what preceded it. The Wakil (Disposer of affairs) is the guardian and the one who takes responsibility for the matter entrusted to him. In the absolute sense, this is Allah, the Exalted. In Al-Nihayah, it is stated: "One says 'so-and-so entrusted (waakkala) so-and-so' when he asks him to suffice him in his affair, out of trust or inability to manage one's own affairs." The Wakil among the Names of Allah, the Exalted, is the Sustainer of the servants' provisions. Its reality is that He manages the matter entrusted to Him. It is not hidden that restricting it to provisions is a limitation; therefore, it is generalized.

"Put your trust in Allah" (tawakkal 'ala Allah), and Al-Baydawi—may Allah whiten his countenance—claimed that this sentence returns to His, the Exalted's, saying: Allah will enrich each [of them] from His abundance, for if you rely [upon Him] and entrust [your affairs to Him], He is the Independent, because whoever relies upon Allah, the Mighty and Majestic, He will suffice him. Since what is between them is an affirmation of it, it is not considered an interruption. It is not hidden that, due to its remoteness, there is no need for this [interpretation].

If He wills—meaning if He desires—to take you away and bring others in your place:

Meaning: He can annihilate you and destroy you.