لِلّٰهِ مَا فِى السَّمٰوٰتِ وَمَا فِى الۡاَرۡضِ​ؕ وَاِنۡ تُبۡدُوۡا مَا فِىۡۤ اَنۡفُسِكُمۡ اَوۡ تُخۡفُوۡهُ يُحَاسِبۡكُمۡ بِهِ اللّٰهُ​ؕ فَيَـغۡفِرُ لِمَنۡ يَّشَآءُ وَيُعَذِّبُ مَنۡ يَّشَآءُ​ ؕ وَاللّٰهُ عَلٰى كُلِّ شَىۡءٍ قَدِيۡرٌ‏ ﴿2:284﴾

(2:284) All that is in the heavens³³³ and the earth belongs to Allah.³³⁴ Whether you disclose whatever is in your hearts or conceal it,³³⁵ Allah will call you to account for it, and will then forgive whomsoever He wills, and will chastise whomsoever He wills. Allah has power over everything.³³⁶

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Notes

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.