Az-Zumar • EN-TAFSIR-IBN-ABBAS
﴿ ٱللَّهُ خَٰلِقُ كُلِّ شَىْءٍۢ ۖ وَهُوَ عَلَىٰ كُلِّ شَىْءٍۢ وَكِيلٌۭ ﴾
“GOD is the Creator of all things, and He alone has the power to determine the fate of all things.”
(Allah is Creator of all things) all things come from Allah, (and He is Guardian over all things) He is responsible for the provision of all creatures; it is also said that this means: He is a Witness over all things relating to their works.