لِّلَّهِ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ ۗ وَإِن تُبْدُوا مَا فِي أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ اللَّهُ ۖ فَيَغْفِرُ لِمَن يَشَاءُ وَيُعَذِّبُ مَن يَشَاءُ ۗ وَاللَّهُ عَلَىٰ كُلِّ شَيْءٍ قَدِيرٌ (284)
(2:284) To Allah belongs whatever *333 is in the heavens and the earth. *334 " Allah will call you to account for what is in your minds whether you disclose it or hide *335 it. He, however, had full authority to pardon or punish anyone He pleases, for Allah has complete power over everything. *336
*333). These are the concluding observations on the subject. Just as this surah opened with an enunciation of the basic teachings of religion, so the fundamentals upon which Islam rests are reiterated in the concluding section of the surah, It is useful to go through the first section of this surah (see verses 1-5) while reading these concluding verses.
*334). This is the first fundamental principle of Islam. That God is the Sovereign of the heavens and the earth and all they contain, and that it is improper for man not to bend himself in obedience and service to God.
*335). This sentence mentions two other matters. First, that man is individually responsible to, and answerable before, God. Second, that the Lord of the heavens and the earth, before Whom man is answerable, is All-Knowing. Thus, nothing is concealed from Him, not even intentions and thoughts which lie hidden deep in the hearts and minds of people.
*336). This refers to God's absolute authority. He is not bound by laws framed by others which might limit Him to operating in a certain manner. He is an absolute sovereign and has the full power either to punish or pardon people.