"And it is He who is [the only] God in the heaven, and in the earth [the only] God," meaning He is the God of the inhabitants of the heaven and the God of the inhabitants of the earth. "And He is the Wise" in His command, "the All-Knowing" of His creation.

Muhammad said: The meaning is: He is the One acknowledged as the only God in the heaven and in the earth; and Yahya held this view.