Tafsir Ibn Abbas: An-Nisaa, Ayah 132
وَلِلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۚ وَكَفَىٰ بِٱللَّهِ وَكِيلًا
And to Allah belongs whatever is in the heavens and whatever is on the earth. And sufficient is Allah as Disposer of affairs.
Common Words
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To God belongs all that is in the heavens and in the earth He has repeated this in order to reaffirm the reason why fear of God is necessary; God suffices as a Guardian witnessing the fact that what is contained in them belongs to Him.
Ibn Abbas Commentary
(Unto Allah belongeth whatsoever is in the heavens and whatsoever is in the earth) of created beings. (And Allah is sufficient as Defender) as Lord.