Tafsir of Ghafir 40:64

"Allah who made for you the earth a resting place," meaning a stable ground, "and the sky a canopy," meaning a dome. From this root are the structures (abniyah) of the Arabs, referring to the domes they pitch. Applying this term to the sky is by way of simile, and it is a powerful metaphor containing an indication of its sphericity. This is an explanation of His Almighty’s grace pertaining to place, following the explanation of His grace pertaining to time.

His saying, Exalted is He: "and fashioned you, and perfected your forms," is an explanation of His Almighty’s grace pertaining to their own selves. The fa in "and perfected (fa-ahsana)" is explanatory; the meaning is: He fashioned you with the most perfect fashioning, in that He created each of you with an upright stature, exposed skin, well-proportioned limbs and features, prepared for engaging in crafts and acquiring perfections.

Al-A‘mash and Abu Razin read "surakum" (صِوركم) with a kasra on the sad, avoiding the damma before the waw. Treating the plural of fu‘lah (with a damma on the first letter) as fi‘lah (with a kasra on the first letter) is irregular, similar to quwwah becoming qiwiy with a kasra on the qaf in the plural. A group read it as "surakum" (صُوركم) with a damma on the sad and a quiescent waw, similar to busrah and busr.

"And provided you with the good things," meaning things enjoyed in taste, clothing, and other matters; it is also said: the lawful. "That is Allah, your Lord": both are predicates for "that." "So Blessed is Allah," Exalted is His Essence, "Lord of the worlds."

Meaning their Owner and Sustainer. All are under His dominion, needy toward Him, Exalted is He, in their essences, their existence, and all of their states entirely, such that if His outpouring—Glorified be His state—were to be severed from them for an instant, they would cease to exist entirely.