Tafsir of Al-Hadeed 57:2

(To Him belongs the dominion of the heavens and the earth), meaning: total disposal over them and over all existence contained within them, in terms of bringing into being, annihilation, and all other forms of disposition.

His saying, Exalted is He: {يُحْيِي وَيُمِيتُ} (He gives life and causes death), meaning: He performs the act of enlivening and the act of causing death, is a new sentence explaining some of the decrees of this dominion. If it is considered the predicate of an omitted subject—that is, "He gives life and causes death"—then this sentence is likewise [a new sentence]. To make it a state (hal) of the pronoun in "To Him" (lahu) would suggest that the exclusivity of this dominion is restricted to this specific state.

His saying, Exalted is He: {وَهُوَ عَلَىٰ كُلِّ شَيْءٍ} (and He is over all things), from among the things that include what was mentioned of giving life and causing death, {قَدِيرٌ} (All-Powerful), an intensifier of power, serving as a concluding remark and a completion of what preceded it.