ATH THALAAQ (TALAK) — Ayat 12
اللَّهُ الَّذِي خَلَقَ سَبْعَ سَمَاوَاتٍ وَمِنَ الْأَرْضِ مِثْلَهُنَّ يَتَنَزَّلُ الْأَمْرُ بَيْنَهُنَّ لِتَعْلَمُوا أَنَّ اللَّهَ عَلَى كُلِّ شَيْءٍ قَدِيرٌ وَأَنَّ اللَّهَ قَدْ أَحَاطَ بِكُلِّ شَيْءٍ عِلْمًا
It is Allah who has created seven heavens and of the earth, the like of them. [His] command descends among them so you may know that Allah is over all things competent and that Allah has encompassed all things in knowledge.
Tafsir
{Allah is He who created seven heavens and of the earth the like of them} meaning seven earths. {The command} revelation {descends between them} between the heavens and the earth. Gabriel brings it down from the seventh heaven to the seventh earth. {that you may know} is related to something omitted, meaning He informed you of that creation and revelation {that Allah has power over all things and that Allah encompasses all things in knowledge.}