أَلَمْ تَعْلَمْ أَنَّ اللَّهَ لَهُ مُلْكُ السَّمَاوَاتِ وَالْأَرْضِ يُعَذِّبُ مَن يَشَاءُ وَيَغْفِرُ لِمَن يَشَاءُ وَاللَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ
Do you not know that to Allah belongs the kingdom of the heavens and the earth? He punishes whomever He wishes, and forgives whomever He wishes, and Allah has power over all things.
Agha Ali Puya Commentary
Commentary on Quran 5:40
[Pooya/Ali Commentary 5:40] Refer to the commentary of al Baqarah: 255 for Allah's dominion of the heavens and the earth.