تفسير : and all that ye see not) o people of mecca; it is also said that this means: i swear by what you see, i.e. the sky and the earth, and that which you do not see, i.e. the garden and the fire; and it also said that this means: i swear by what you see, the sun and the moon, and by that which you do not see, the throne and the stool; and it is also said that this means: i swear by what you see, i.e. muhammad (pbuh) and that which you do not see, gabriel. allah swore by all these.
Jalāl al-Dīn al-Maḥallī
تفسير : and all that you do not see: of them, in other words, [i swear] by all creatures: