Tafsir Ibn Abbas: Ghafir, Ayah 15

Exalter of ranks either means that God is One Whose attributes are majestic — or it means the raiser of the ranks of believers in Paradise — Lord of the Throne in other words the Creator thereof He casts the Spirit the Revelation of His command that is of His words upon whomever He will of His servants that he the one upon whom it is cast may warn them of that he may make people fear the Day of Encounter read yawma’l-talāqi omitting the final long yā’ or yawma’l-talāqī that is to say the Day of Resurrection so called because thereat the inhabitants of the heavens will encounter those of the earth and the worshipper will encounter the one whom he worshipped and the wrongdoer will encounter the person whom he wronged;