(Do you not see that Allah has subjected to you whatever is in the heavens) meaning: its sun, its moon, its stars, and what descends from it of water. (And whatever is on the earth) of its trees and its mountains.
﴿أَلَمْ تَرَوْا أَنَّ اللَّهَ سَخَّرَ لكم مَا فِي السَّمَاوَات﴾ يَعْنِي: شَمْسَهَا وَقَمَرَهَا وَنُجُومَهَا، وَمَا يَنْزِلُ مِنْهَا مِنْ مَاءٍ ﴿وَمَا فِي الأَرْض﴾ من شَجَرهَا وجبالها