34. It is difficult to explain precisely what is meant by the 'seven heavens'. In all ages man has tried, with the help of observation and speculation, to conceptualize the 'heavens', i.e. that which lies beyond and above the earth. As we well know, the concepts that have thus developed have constantly changed. Hence it would be improper to tie the meaning of these words of the Qur'an to any one of these numerous concepts. What might be broadly inferred from this statement is that either God has divided the universe beyond the earth into seven distinct spheres, or that this earth is located in that part of the universe which consists of seven different spheres.
35. In this sentence attention is drawn to two important facts. First, man is warned against disbelief and rebellion against God, for God knows all that man does and none of his actions are hidden from Him. Second, it is suggested to man that if he turns away from the All-Knowing God, from the One Who is the source of all knowledge, this can only leave him grouping in the darkness of ignorance and error. When there is no source of truth knowledge except God, and when that very light which alone can illuminate man's life can be obtained from none else but Him, what good can come out of deviation from the Truth?