Here for the third time it is emphasized that to Allah belongs all that are it the heavens and whatever is in the earth. That is to say; God has a universal power to create, to grow and cherish, and to maintain and guard all that exist; and on the other hand, He can destroy them all the people, the nations, and all things, and create new ones to replace them;- and in this bussiness of exchange, He gains nothing, He loses nothing too!