Tafsir of Nuh 71:15

See you not how Allah has created the seven heavens in tiers? meaning, one above another. Can this be comprehended simply by hearing it only or is it of the matters that actually can be perceived with the senses which are known about the movements (of the heavenly bodies) and the eclipses. It is known that they (the scholars) have many different opinions about these matters that we will not discuss here. The only intent here is that

خلق الله سبع سماوات طباقا

وجعل القمر فيهن نورا وجعل الشمس سراجا