Allah states that all the residents of earth will perish and die. The residents of the heavens will die, except whomever Allah wills. Only Allah's Honorable Face will remain, because our Lord, the Exalted, the Blessed, is the Ever Living Who never dies. Qatadah said, "First, Allah mentioned His creatures and then He said that all of this will perish." And in the reported supplication: 'O You the Ever Living Who sustains all that exists! O You Who created the heavens and the earth without precedence. O You, Who Owns the glory and the honor, none has the right to be worshipped except You. We seek refuge with Your mercy. Grant Us success in all of our matters. Please, do not abandon us to rely on ourselves even for an instant nor on any of Your creation." Ash-Sha'bi said, "When you have recited,

Whatsoever is on it (the earth) will perish. do not stop, continue reading,

And the Face of your Lord Dhul-Jalal wal-Ikram will remain forever."

This Ayah is similar to Allah's statement,

Everything will perish save His Face.

In this Ayah, Allah describes His Noble Face as being Dhul-Jalal wal-Ikram, indicating that He is Worthy of being revered, and thus, never defied; and obeyed, and thus, never disobeyed,

And keep yourself patiently with those who call on their Lord morning and afternoon, seeking His Face.,

And as He said about those giving charity:

We feed you seeking Allah's Face only.

Ibn 'Abbas commented on the meaning of Dhul-Jalal wal-Ikram, by saying, "Owner of greatness and pride."

After Allah stated that all of the inhabitants of the earth will die and end up in the Hereafter when He, Dhul-Jalal wal-Ikram, will judge them by His fair judgement, He said,

Then which of the blessings of your Lord will you both deny?
Allah said,

Whosoever is in the heavens and on the earth begs of Him. Every day He is (engaged) in some affair.

In this Ayah, Allah affirms that He is Rich, Free of all wants for anyone else and that all creatures stand in need of Him, in all conditions and situations. They all seek His help willingly or unwillingly. Everyday, He is engaged in some affair. Al-A'mash reported from Mujahid, from 'Ubayd bin 'Umayr,

Every day He is (engaged) in some affair.

He said, "Of His affairs is that He answers the supplicant, or gives to the one requesting, or removing adversity, or cures the one seeking to be cured."