فَلِلَّهِ الآخِرَةُ وَالأولىٰ

Yet to Allah belong this world and the hereafter.

EXEGESIS

Ūlā literally means that which came first and is here referring to this world that precedes the world of the ākhirah (literally that which comes after or last).

EXPOSITION

We are taken one layer deeper into the main theme of the surah, and are told that while matters of spiritual eminence are decided by God, so too are the matters of material success. No one who has amassed wealth in this world has done so without the leave of God, as to Him belong this world and the hereafter.

REVIEW OF TAFSĪR LITERATURE

Naturally, both this world and the next belong to God, however it has been said that ākhirah has been mentioned before ūlā because God’s ownership of the ākhirah is more apparent.^{‎[1]Nemuneh, 22/525.} Others have argued that ākhirah has been mentioned first because it is the more significant and important of the two.^{‎[2]Alusi, 14/58.}

[1] Nemuneh, 22/525.
[2] Alusi, 14/58.