"It is He who created for you" means He subjected for you "everything on the earth, then He directed Himself to the heaven." Muhammad said: Meaning: He turned to the creation of the heaven; such is what has been narrated from al-Hasan. Yahya said: And Uthman narrated to us, "that a man asked Ibn Abbas about the saying of the Almighty: 'It is He who created for you everything on the earth, then He directed Himself to the heaven and fashioned them seven heavens,' and about His saying, 'Are you more difficult to create' until His saying, 'And the earth after that He spread out.' He replied: 'Verily, He had created the earth, then He created the heavens, then He returned; so He spread out the earth, and created in it its mountains, its rivers, its trees, and its pasture.'" [Verse 29-30]
﴿هُوَ الَّذِي خلق لكم﴾ سخر لكم ﴿مَا فِي الأَرْضِ جَمِيعًا ثُمَّ اسْتَوَى إِلَى السَّمَاءِ﴾
قَالَ مُحَمَّد: يَعْنِي: أقبل على خلق السَّمَاء؛ كَذَلِك جَاءَ عَنِ الْحَسَن.
يَحْيَى: وَحَدَّثَنَا عُثْمَانُ، ((أَنَّ رَجُلا سَأَلَ ابْنَ عَبَّاسٍ عَنْ قَوْلِهِ تَعَالَى: ﴿هُوَ الَّذِي خَلَقَ لَكُمْ مَا فِي الأَرْضِ جَمِيعًا ثمَّ اسْتَوَى إِلَى السَّمَاء فسوهن سبع سموات﴾ وَعَن قَوْله عز ذكره: ﴿أَنْتُم أَشَدُّ خَلْقًا﴾ إِلَى قَوْلِهِ: ﴿وَالأَرْضَ بعد ذَلِك دحها﴾ فَقَالَ: إِنَّهُ كَانَ خَلَقَ الأَرْضَ، ثُمَّ خَلَقَ السَّمَوَاتِ، ثُمَّ عَادَ؛ فحدا الأَرْضَ، وَخَلَقَ فِيهَا جِبَالَهَا وَأَنْهَارَهَا وأشجارها ومرعاها)). [آيَة ٣٠]
