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

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

All that is in the heavens and all that is in the earth glorifies God that is to say all that is in them exalts Him as being transcendent the lām of li’Llāhi ‘God’ is extra; the use of mā instead of the personal min is meant to indicate a predominance of non-rational beings in the heavens and the earth. And He is the Mighty the Wise in His kingdom and in His actions respectively.