An-Najm • EN-TAFSIR-IBN-ABBAS
﴿ وَهُوَ بِٱلْأُفُقِ ٱلْأَعْلَىٰ ﴾
“appearing in the horizon’s loftiest part,”
(When he was on the uppermost horizon) at the setting place of the sun; and it is said: at the seventh heaven.