After mentioning the creation of man, Allah then mentions the creation of the seven heavens. Allah often mentions the creation of the heavens and earth alongside the creation of man, as He says elsewhere:
The creation of the heavens and the earth is indeed greater than the creation of mankind 40:57.
A similar Ayah appears at the beginning of Surat As-Sajdah, which the Messenger of Allah used to recite on Friday mornings. At the beginning it mentions the creation of the heavens and earth, then it says how man was created from semen from clay, and it also discusses the resurrection and rewards and punishments, and other matters.
seven Tara'iq. Mujahid said, “This means the seven heavens.” This is like the Ayat
The seven heavens and the earth and all that is therein, glorify Him 17:44
See you not how Allah has created the seven heavens one above another? 71:15
It is Allah Who has created seven heavens and of the earth the like thereof. His command descends between them (heavens and earth), that you may know that Allah has power over all things, and that Allah surrounds all things in (His) knowledge 65:12
Similarly, Allah says here:
And indeed We have created above you seven Tara'iq, and We are never unaware of the creation.
meaning, Allah knows what goes into the earth and what comes out of it, what comes down from heaven and what goes up into it. He is with you wherever you are, and Allah sees what you do. No heaven is hidden from Him by another and no earth is hidden from Him by another. There is no mountain but He knows its features, and no sea but He knows what is in its depths. He knows the numbers of what is in the mountains, the hills, the sands, the seas, the landscapes and the trees.
And not a leaf falls, but He knows it. There is not a grain in the darkness of the earth nor anything fresh or dry, but is written in a Clear Record. 6:59