Concise Quran Commentary
It is Allah alone Who created everything on earth for you: the countless rivers, trees and so on, from which you benefit and enjoy. Then He turned to the sky, making it into seven heavens, and He has knowledge of everything.
هُوَ ٱلَّذِى خَلَقَ لَكُم مَّا فِى ٱلْأَرْضِ جَمِيعًا ثُمَّ ٱسْتَوَىٰٓ إِلَى ٱلسَّمَآءِ فَسَوَّىٰهُنَّ سَبْعَ سَمَـٰوَٰتٍ ۚ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌ
It is He Who created for you all that is in the earth, then He turned towards the heaven and made them seven heavens, and He is All-Knowing of everything.