It is He who created for you all of that which is on the earth. Then He directed Himself1 to the heaven, [His being above all creation], and made them seven heavens, and He is Knowing of all things.
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.