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يَعْلَمُ مَا يَلِجُ فِي ٱلأَرْضِ وَمَا يَخْرُجُ مِنْهَا وَمَا يَنزِلُ مِنَ ٱلسَّمَآءِ وَمَا يَعْرُجُ فِيهَا وَهُوَ ٱلرَّحِيمُ ٱلْغَفُورُ
-Saba’ ( سبأ )

Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

(He knoweth that which goeth down into the earth) of rain, water, dead people and treasures (and that which cometh forth from it) and He knows what comes forth from it of plants, water, treasures and dead people, (and that which descendeth from the heaven) of rain, sustenance and other things (and that which ascendeth into it) of angels and guardian angels who carry the scrolls of the servants. (He is the Merciful) towards the believers, (the Forgiving) He forgives whoever repents.

Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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