Tafsir of Al-Qasas 28:70

وهو الله ﻻ إله إﻻ هو

And He is Allah; La ilaha illa Huwa, meaning, He is unique in His divinity, for none is to be worshipped besides Him, and there is no lord who can create what he wills and chooses besides Him.

له الحمد في اﻻولى واﻻخرة

His is the praise, in the first and in the last, in all that He does, He is to be praised for His justice and wisdom.

وله الحكم

His is the decision, that none can put back, because of His might, power, wisdom and mercy.

وإليه ترجعون

and to Him shall you be returned. means, all of you on the Day of Resurrection, and everyone will be rewarded or punished according to his deeds, good and evil alike, and absolutely none of their deeds will be concealed from Him