109. " and whatever is in the heavens and whatever is in the earth
belongs to allah,
and all affairs will be returned unto allah."

commentary:
 the meaning in this verse is next to the idea mentioned in the
previous verse.

it consists of the reason that injustice cannot be issued from the side
of allah. this verse denotes how it can be possible that allah, (glory be
to him and highly exalted is he), transgresses while everything in the world
of existence belongs to him.

" and whatever is in the heavens and whatever is in the earth
belongs to allah,
and all affairs will be returned unto allah."