"It is Allah who made for you the earth a place of rest"—similar to His saying: "a carpet" and "a bed"—"and the heaven a structure," like His saying: "And the heaven We built with strength."
Muhammad said: Everything that is elevated above the earth, the Arabs call a structure (bina').
"And He fashioned you, then He perfected your forms"—that is, He made your forms more perfect than the forms of livestock, birds, and the jinn.
"And provided you with good things." Al-Suddi said: He means, He made your provision better than the provision of beasts, birds, and the jinn. "So blessed is Allah"—derived from the root for blessing (barakah).
Tafsir of Surah Ghafir, from verse 66 to verse 68.
﴿اللَّهُ الَّذِي خلَقَ لَكُمُ الأَرْضَ قَرَارًا﴾ مثل قَوْله: ﴿بساطا﴾ و ﴿مهادا﴾ ﴿وَالسَّمَاء بِنَاء﴾ كَقَوْلِه: ﴿وَالسَّمَاء بنيناها بأيد﴾.
قَالَ مُحَمَّدٌ: كُلُّ مَا ارْتَفَعَ عَلَى الأَرْض فالعرب تسميه بِنَاء.
﴿وصوركم فَأحْسن صوركُمْ﴾ أَي: جعل صوركُمْ أحسن من صور الْبَهَائِم وَالطير.
﴿وَرَزَقَكُمْ مِنَ الطَّيِّبَات﴾ قَالَ السُّدي: يَقُولُ جعل رزقكم أَطْيَبَ مِنْ رِزْقِ الدَّوَابِّ وَالطَّيْرِ وَالْجِنّ ﴿فَتَبَارَكَ الله﴾ تبَارك من الْبركَة.
تَفْسِير سُورَة غَافِر من الْآيَة ٦٦ إِلَى آيَة ٦٨.