Tafsir of Ta-Ha 20:6

To Him belongs all that is in the heavens and all that is on the earth, and all that is between them, and all that is under the soil. This means all of this is owned by Him and in His grasp. It is all under His control, will, intent and judgement. He created all of this, He owns it and He is the God of all of it. There is no true God other than He and no Lord other than He. Concerning Allah's statement,

وما تحت الثرى

and all that is under the soil. Muhammad bin Ka`b said, "This means that which is beneath the seventh earth.'' Concerning Allah's statement,

وإن تجهر بالقول فٳنه يعلم السر وأخفى