Tafsir Ibn Kathir -> Surah Saba -> Which was revealed in Makkah

﴿بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ ﴾

In the Name of Allah, the Most Gracious, the Most Merciful.

﴿الْحَمْدُ للَّهِ الَّذِى لَهُ مَا فِى السَّمَـوَتِ وَمَا فِى الاٌّرْضِ وَلَهُ الْحَمْدُ فِى الاٌّخِرَةِ وَهُوَ الْحَكِيمُ الْخَبِيرُ - يَعْلَمُ مَا يَلْجُ فِى الاٌّرْضِ وَمَا يَخْرُجُ مِنْهَا وَمَا يَنزِلُ مِنَ السَّمَآءِ وَمَا يَعْرُجُ فِيهَا وَهُوَ الرَّحِيمُ الْغَفُورُ ﴾

(1. All praise is due to Allah, to Whom belongs all that is in the heavens and all that is on the earth. His is all praise in the Hereafter, and He is the All-Wise, the All-Aware.) (2. He knows that which goes into the earth and that which comes forth from it, and that which descends from the heaven and that which ascends to it. And He is the Most Merciful, the Oft-Forgiving.)