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Lit., "We are [or "shall be"] the inheritors (al-warithun)": an idiomatic metaphor based, according to the consensus of all classical commentators, on the use of the term "inheritor" or "heir" in the sense of "one who remains after his predecessor has passed away" - in this case, after all creation has perished. (Cf. the expression "the heritage of the heavens and of the earth" used, with reference to God, in 3:180 and 57:10 .)
Allah will remain eternally after all pass away.
Note how the argument has mounted up from xv. 16 onwards to xv. 23-from things most remote from man to things touching his inmost being, and each of them in its own way is a wonderful instance of Allah's glory and goodness, and the beauty, order and harmony of His creation. First, the heavens, the zodiacal Signs, the stars , and the mysterious phenomena that we see above us; then the earth, and the perfect balance of life and forces therein, with man as an important factor, but not the only factor; then, the inexhaustible sources of energy, of which Allah alone is the Provider, but which come to us in measured proportions, as needed; and lastly, Life and Death itself, which will pass away but Allah will remain. A noble passage, and a fine vindication of Allah's wisdom and providence in dealing with His creatures.
Literally, "We are the Heirs, or Inheritors," Cf. iii. 180; "To Allah belongs the heritage of the heavens and the earth." See also the latter part of n. 988 to vi. 165.