Al-Ma'arij: (35) Those will be in gardens . . . . .

Those is a reference to those described with the aforementioned qualities. The element of distance in it signifies the loftiness of those referred to, either in terms of merit or in terms of mention, considering the origin of the mentioned attributes. It is the subject (mubtada’) and its predicate (khabar) is:

In gardens, meaning they are established in gardens whose magnitude cannot be measured and whose essence cannot be grasped.

His saying, the Exalted, honored is another predicate, or it is the primary predicate, and "in gardens" is related to it, placed before it for the sake of importance, while observing the rhyme of the verses. Alternatively, it relates to an implied element, functioning as a state (hal) for the pronoun in the predicate; meaning: they are honored, being in gardens.