Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(The Exalter of Ranks) the Creator of the heavens, Who has raised you above everything, (the Lord of the Throne. He casteth the Spirit of His command) He sends down Gabriel with the Qur'an (upon whom He will of His slaves) i.e. Muhammad (pbuh) (that He may warn) that Muhammad (pbuh) may warn by means of the Qur'an (of the Day of Meeting) of when the inhabitants of the earth and the inhabitants of the heavens will meet; it is also said that this means: when the Creator and created will meet,
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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