﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ سَبَّحَ لِلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ ۖ وَهُوَ ٱلْعَزِيزُ ٱلْحَكِيمُ ﴾

“ALL THAT IS in the heavens and on earth extols God’s limitless glory: for He alone is almighty, truly wise!”

All that is in the heavens and the earth glorifies God that is to say all things exalt Him as being transcendent thus the lām of li’Llāhi is extra; mā ‘all that’ is used instead of min ‘all who’ in order to indicate what is the predominant sc. non-rational beings; and He is the Mighty in His kingdom the Wise in His actions.