Tafsir of Al-Fath 48:7

(And to Allah belong the soldiers of the heavens and the earth.) This was mentioned previously with the intent that He, Exalted is His Majesty, is the Disposer of the affairs of creatures according to the dictates of His wisdom; thus, it was concluded with His saying: "(Ever) All-Knowing, All-Wise."

Here, however, the intent is a threat, signifying that they are within the grip of the Avenger’s power; hence, it is concluded with His saying: "And Allah is Ever All-Mighty, All-Wise."

Thus, there is no repetition, as stated by al-Shihab. It is also said: The soldiers are soldiers of mercy and soldiers of torment, and what is intended here is the latter, as is indicated by the mention of the attribute of Might.