﴿ هُوَ ٱلَّذِى خَلَقَ لَكُم مَّا فِى ٱلْأَرْضِ جَمِيعًۭا ثُمَّ ٱسْتَوَىٰٓ إِلَى ٱلسَّمَآءِ فَسَوَّىٰهُنَّ سَبْعَ سَمَٰوَٰتٍۢ ۚ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌۭ ﴾

“He it is who has created for you all that is on earth, and has applied His design to the heavens and fashioned them into seven heavens; and He alone has full knowledge of everything.”

Allah then proceeded to mention His blessings on them, saying (He it is Who created for you), made subservient for you (all that is in the earth) of beasts, plants and other things, as a blessing from Him. (Then turned He to the heaven) i.e. He turned to the creation of the heaven, (and fashioned it as seven heavens) positioning them vertically above the earth. (And He is Knower of all things) regarding the creation of the heavens and earth.