{A revelation} (i.e., He sent it down as a revelation) {from Him who created the earth and the high heavens}, meaning: Himself.
Muhammad said: (Al-'Ula) is the plural of (Al-'Ulya). It is said: A high heaven (sama' 'ulya), and high heavens (samawat 'ula).
﴿تَنْزِيلا﴾ (أَيْ: أَنْزَلَهُ تَنْزِيلًا) ﴿مِمَّنْ خَلَقَ الأَرْض وَالسَّمَوَات الْعلَا﴾ يَعْنِي: نَفسه.
قَالَ مُحَمَّد: (الْعلَا) جَمْعُ: الْعُلْيَا؛ يُقَالُ: سَمَاءٌ عُلْيَا، وسموات علا.
