"Who made the earth for you a bed"—meaning: a spread-out surface and a place of rest—"and the sky a canopy" [over the earth].
Muhammad said: Everything that is elevated above the earth is called a canopy. The meaning is that He made it a ceiling, similar to His saying—Exalted is He: "And We made the sky a protected ceiling."
And His saying: "a bed"—meaning: He did not make it [in such a way] that one cannot remain stable upon it. "So do not attribute to Allah equals"—meaning: peers that you equate [with Him]—"while you know" that He created you, and created the heavens and the earth, and that they (the idols) do not create anything.
﴿الَّذِي جَعَلَ لَكُمُ الأَرْضَ فِرَاشًا﴾ يَعْنِي: بساطا ومهادا ﴿وَالسَّمَاءَ بِنَاءً﴾ [عَلَى الأَرْض].
قَالَ مُحَمَّد: كُلُّ مَا علا عَلَى الأَرْض فاسمه: بِنَاء. وَالْمعْنَى: أَنَّهُ جعلهَا سقفا مثل قَوْله ﷿: ﴿وَجَعَلْنَا السَّمَاءَ سَقْفًا مَحْفُوظًا﴾
وَقَوله: ﴿فراشا﴾ أَي: لم يَجْعَلهَا [بِحَيْثُ] لَا يُمكن الِاسْتِقْرَار عَلَيْهَا. ﴿فَلا تَجْعَلُوا الله أنداداً﴾ يَعْنِي: أعدالا تعدلونهم [بِهِ] ﴿وَأَنْتُمْ تعلمُونَ﴾ أَنَّهُ خَلقكُم، وَخلق السَّمَوَات وَالْأَرْض، وَأَنَّهُمْ لَا يخلقون
