Commentary of Imām As-Saʿdī on the above verses: ﴾Blessed be He in Whose Hand is dominion﴿ that is, great and exalted is He, Whose kindness and generosity encompass all things. Part of His greatness is that in His Hand is dominion and sovereignty of both the upper and lower realms, for it is He Who created them and controls them as He wills, on the basis of universal and religious decrees and in accordance with His wisdom. Part of His greatness is His perfect might, by means of which He has power over all things, and by means of which He created all that He created of mighty entities such as the heavens and the earth. ﴾Who has created death and life﴿ that is, He decreed for His slaves that He would give them life then cause them to die ﴾so that He may test you [and see] which of you is best in conduct﴿ that is, most sincere and most correct. Allah created His slaves and brought them into this world, and He has told them that they will move on from it. He has issued commands and prohibitions to them and tested them with desires that hinder them from complying with His commands. Whoever submits to the command of Allah and does good deeds, Allah will give him a good living in both realms, but whoever goes along with his whims and desires and turns away from the command of Allah, will have an evil recompense. ﴾and He is the Almighty﴿ to Whom belongs all might, by means of which He subjugates all things and all creatures submit to Him. ﴾Oft-Forgiving﴿ of those who do wrong, fall short and commit sins, especially if they repent and turn to Him, for then He will forgive their sins, even if they reach up to the clouds of the sky, and He will conceal their faults, even if they were so many as to fill the earth. ﴾Who has created seven heavens, one above the other﴿ - they are not all on one level. He has created them in the most beautiful and precise manner. ﴾no defect will you see in the creation of the Most Gracious﴿ that is, you will not see any flaws or faults in it. Once all imperfections are ruled out, there will only be perfect beauty that is harmonious in all aspects, in its colour, shape and loftiness, and in all that it contains of the sun, moon, and heavenly bodies, both stationary and moving. Because its perfection is well known, Allah (سبحانه و تعالى) instructs us to look at it repeatedly, and reflect upon all its aspects, as He says: ﴾Look again﴿ and reflect upon it; ﴾do you see any flaw?﴿ that is, do you see any shortcoming or defect? ﴾Keep looking, again and again﴿ what is meant is looking often, time and time again ﴾your gaze will come back to you humbled and weary [having found no flaws in Allah’s creation]﴿ that is, unable to see any defects or gaps, even if one is extremely keen to do so. ✿————✦————✿ [Taysīr al-Karīm ar-Rahmān fī Tafsīr Kalām al-Mannān, Vol.10, Pg. 162-163] https://salafibookstore.com/product/tafseer-as-sadi-10-volumes/