ভূমিকা
Verily to Allah belongs whoever is in the heavens and whoever is in the earth, and they do not follow any associates, who call on others besides Allah, they do not follow(anything)but conjectures, and they only lie. " Commentary : Be aware that whosoever is in the heavens and on the earth belongs to Allah and is under His domination. The use of word/ man/, mentioned in this holy verse(and we translated it as whoever), signifies wise and intelligent men.
That is, those who have been provided with intelligence and live in the heavens and on the earth are all under Allah's power and control. When the rule is that all intelligent people, as individuals among His creation, must belong to Him, it follows that other existing beings should also follow the rule and they also belong to Allah. The fact that He specializes "the intelligent" as a separate category signifies their elevation and magnification in that position. The verse says: " Behold!
Verily to Allah belongs whoever is in the heavens and whoever is in the earth, ..." Those who follow idols are those who consider them as partners with Allah. The verse continues saying: "... and they do not follow any associates, who call on others besides Allah, ..." Those who select partners for Allah, follow nothing but their own conjectures simply following their forefathers in this case or it is because of mistake they have made thinking that they approach Allah therewith.