We have already discussed the separated letters at the beginning of Surah Al-Baqarah, so there is no need to repeat its discussion here.

Allah says,

Juwaybir reported that Ad-Dahhak said, “When Allah sent the Qur’an down to His Messenger, he and his Companions adhered to it. Thus, the idolators of the Quraysh said, ‘This Qur’an was only revealed to Muhammad to cause him distress.’ Therefore, Allah revealed,

The matter is not like the people of falsehood claim. Rather, whomever Allah gives knowledge to, it is because Allah wants him to have an abundance of good. This like what is confirmed in the Two Sahihs on the authority of Ibn Mas'ud, who said that the Messenger of Allah said,

« Whomever Allah wants good for, then He gives him the understanding of the religion.^

Mujahid commented on Allah’s statement,

“This is like His statement,

So recite as much of the Qur'an as may be easy (for you).

For, the people used to hang ropes at their chests (to hang on to when tired) in the prayer.” Qatadah said,

“No, by Allah, He did not make it a thing of distress. Rather, He made it a mercy, a light and a guide to Paradise.”

Allah said,

Allah revealed His Book and sent His Messenger as a mercy for His servants, so that the person who reflects may be reminded. Thus, a man will benefit from what he hears of the Book of Allah, it is a remembrance in which Allah revealed what He permits and prohibits.

His saying,

means, This Qur’an, which has come to you, O Muhammad, is a revelation from your Lord. He is the Lord of everything and its King. He is Most Able to do whatever He wills. He created the earth with its low depths and dense regions. He created the lofty heavens with their high altitudes and subtleties.’ It has been reported in a Hadith, which At-Tirmidhi and others graded as authentic, that the density of each sky of the heavens is the distance of five hundred years travel and the distance between it and the next heaven is also five hundred years.

Concerning Allah’s statement,

A discussion concerning this has already preceded in Surat Al-A'raf, so there is no need to repeat it here. The safest path to take in understanding this, is the way of the Salaf (predecessors). Their way was to accept that which has been reported concerning this from the Book and the Sunnah without describing it, reinterpreting it, resembling it to creation, rejecting it, or comparing it to attributes of the creatures.

Concerning Allah’s statement,

This means all of this is owned by Him and in His grasp. It is all under His control, will, intent and judgement. He created all of this, He owns it and He is the God of all of it. There is no true God other than He and no Lord other than He.
Concerning Allah’s statement,

Muhammad bin KaT) said, “This means that which is beneath the seventh earth.”
Concerning Allah’s statement,

This means that He Who sent down this Qur’an, which He created the earth and the high heavens, He also knows what is secret and what is even more hidden.

‘Ali bin Abi Talhah reported that Ibn ‘Abbas said, “The secret is what a person hides within himself, and that which is more hidden is what he will do before he does it. Then Allah knows all of that. So His knowledge of what has passed and what is in the future is one comprehensive knowledge, and all of the creation is as a single soul to Him.” This is as He says,

Your creation and your resurrection are but as a single person.

Concerning Allah’s statement,

This means that the One Who sent this Qur’an to you (O Muhammad), He is Allah, there is no God except Him. He is the Owner of the Best Names and the most lofty attributes.’