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This is an allusion to the total, cataclysmic change, on the Last Day, of all natural phenomena, and thus of the universe as known to man (cf. {20:105-107} and the corresponding note [90]). Since that change will be beyond anything that man has ever experienced or what the human mind can conceive, all the Qur'anic descriptions - in the next two verses as well as in many other places - of what is to happen on that Last Day are, of necessity, expressed in allegorical terms: and this applies also to all descriptions of man's condition, good or bad, in the life to come. (Cf. note [37] above, relating to the term "parable" often used in the Qur'an.)
"A new earth and a new heaven" refers to the entirely changed conditions at the end of things as we know them. Cf. xx. 105-107, xxxix. 67, 69, lxxiii. 14, lxxxii. 1, lxxxiv. 3.