Al-Jathiya: (37) And to Him belongs the Majesty in...

(And to Him belongs the Majesty): This carries the same implication of exclusivity found in "To Allah belongs all praise." Regarding al-kibriya (Majesty/Pride), Ibn al-Athir said: "It is greatness and dominion." Al-Raghib said: "It is to be elevated above submission." It is also said: "It is an expression of the perfection of the Essence and the perfection of Existence."

His saying, Exalted is He: (in the heavens and the earth): This is in the position of a state (hal) or is connected to the Majesty. This restriction is made because the effects of Majesty and its rulings are manifest therein. The use of the noun [Majesty] in place of a pronoun [i.e., "His Majesty" instead of "to Him belongs it"] is to aggrandize the status of this Majesty.

In the Sacred Hadith (Hadith Qudsi): "Majesty is My cloak and Greatness is My garment, so whoever vies with Me regarding either of them, I shall cast him into the Fire." This was recorded by Imam Ahmad, Muslim, Abu Dawud, Ibn Majah, and Ibn Abi Shaybah, and by al-Bayhaqi in al-Asma' wa al-Sifat on the authority of Abu Hurayrah. This is clear regarding the non-existence of [true] majesty and greatness [for anyone other than Him], so do not be heedless.

(And He is the All-Mighty): The One who cannot be overcome. (The All-Wise): In all that He decrees and ordains.

In these sentences, there is guidance—according to what has been said—toward sublime commands; it is as if it were said: "To Him belongs praise, so praise Him, Glorified be He; to Him belongs Majesty, so declare His greatness, Exalted is He; and He is the All-Mighty, the All-Wise, so obey Him, Majestic and Glorified be He." Some have considered these expressions to be metaphors or metonymy for the aforementioned commands. And Allah, Exalted is He, knows best.

As for the mode of allusion (isharah), I have not encountered anything related to any of the verses of this noble surah that suffices the effort of recording it, other than what relates to His saying, Exalted is He: (And He has subjected to you whatever is in the heavens and whatever is on the earth, all from Him), regarding the interpretation of it as an allusion to the Unity of Existence (wahdat al-wujud). What is appropriate regarding that has already passed. And Allah, Majestic and Exalted is He, is the Guardian of success.