28كَيْفَ تَكْفُرُونَ بِٱللَّهِ وَكُنتُمْ أَمْوَٰتًا فَأَحْيَـٰكُمْ ۖ ثُمَّ يُمِيتُكُمْ ثُمَّ يُحْيِيكُمْ ثُمَّ إِلَيْهِ تُرْجَعُونَ
29هُوَ ٱلَّذِى خَلَقَ لَكُم مَّا فِى ٱلْأَرْضِ جَمِيعًا ثُمَّ ٱسْتَوَىٰٓ إِلَى ٱلسَّمَآءِ فَسَوَّىٰهُنَّ سَبْعَ سَمَـٰوَٰتٍ ۚ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌ
[28-29] How is it that you adopt the attitude of disbelief towards Allah when the fact is that you were lifeless and He gave you life, and He will take away life from you and wilt again restore you to life: then you shall ultimately return to Him. He it is Who created for you all that there is on the Earth; He then turned to the sky and ordered it into seven heavens.34 And He has full knowledge of everything35
34It is not easy to determine the significance of "seven heavens". In every age man has been formulating different theories about cite heaven and the expanse of space surrounding the earth and beyond it according to his observations and speculations, which have been always changing. Hence it will not be correct to link anyone of these with the "seven heavens" referred to in the Qur'an. It may either mean that God has divided the whole Universe beyond the earth into seven permanent spheres, or that the part of the Universe in which the earth lies consists of seven spheres.
35Here, the people have been warned of two things: first, that they cannot, and should not, adopt an attitude of disbelief and rebellion against Allah, Who knows everything and from Whom nothing that one does remains hidden. Second, that the God Who knows everything is, in fact, the Source of true knowledge. Arty one who turns away from Him, will surely go astray into the darknesses of ignorance. When none beside Him is the source of knowledge, and none beside Him can provide the light by which one may walk one's way of life, what is then the good of turning away from Him?