AL BAQARAH — Ayat 29
هُوَ الَّذِي خَلَقَ لَكُم مَّا فِي الأَرْضِ جَمِيعاً ثُمَّ اسْتَوَى إِلَى السَّمَاء فَسَوَّاهُنَّ سَبْعَ سَمَاوَاتٍ وَهُوَ بِكُلِّ شَيْءٍ عَلِيمٌ
It is He who created for you all of that which is on the earth. Then He directed Himself to the heaven, [His being above all creation], and made them seven heavens, and He is Knowing of all things.
Tafsir Ibnu Katsir
<a name="2"></a>هُوَ الَّذِى خَلَقَ لَكُم مَّا فِى الاٌّرْضِ جَمِيعاً ثُمَّ اسْتَوَى إِلَى السَّمَآءِ فَسَوَّاهُنَّ سَبْعَ سَمَـوَاتٍ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌ
29. He it is Who created for you all that is on earth. Then He Istawa ila the heaven and made them seven heavens and He is the Knower of everything. Â After Allah mentioned the proofs of His creating them, and what they can witness in themselves as proof of that, He mentioned another proof that they can witness, that is, the creation of the heavens and earth. Allah said,