ATH THALAAQ — 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 Ibnu Katsir
اللَّهُ الَّذِى خَلَقَ سَبْعَ سَمَـوَتٍ وَمِنَ الاٌّرْضِ مِثْلَهُنَّ يَتَنَزَّلُ الاٌّمْرُ بَيْنَهُنَّ لِّتَعْلَمُواْ أَنَّ اللَّهَ عَلَى كُلِّ شَىْءٍ قَدِيرٌ وَأَنَّ اللَّهَ قَدْ أَحَاطَ بِكُلِّ شَىْءٍ عِلْمَا
12. It is Allah Who has created seven heavens and of the earth the like thereof. His command descends between them, that you may know that Allah has power over all things, and that Allah surrounds all things with (His) knowledge. Allah the Exalted asserts His perfect power and infinite greatness, so that the great religion that He has legislated is honored and implemented,