-->
The conjunctive particle "And" which introduces this verse is meant to show that the mystic Night Journey - and, by implication, the subsequent Ascension as well - were experiences of the same high order of divine grace as the revelation bestowed upon Moses. The Qur'an mentions in 4:164 that "God spoke His word unto Moses", i.e., directly (takliman); see also {7:143-144}, and especially verse {144}, in which God says to Moses, "I have raised thee above all people...by virtue of My speaking [unto thee]". A similar directness of experience is alluded to in the opening words of this surah, "Limitless in His Glory is He who transported His servant [Muhammad] by night...so that We might show him some of Our symbols" (see note [2] above; also, Appendix IV). Apart from this, the reference, in this and many other places in the Qur'an, to the religious history of the Hebrews is due to the fact that the revelations granted to their prophets represent the earliest formulation of monotheism, which makes it ideologically important for its later development.
The term wakil denotes "one who is entrusted with the management of [another person’s] affairs", or "is responsible for [another person’s] conduct". When applied to God, it is sometimes used in the sense of "guardian" (e.g., in 3:173 ), or "defender" (e.g., in 4:109 ), or - in combination with the phrase 'ala kulli shay’in (as, e.g., in 6:102 or 11:12 ) - in the sense of "the One who has everything in His care". In the present instance (as well as in 39:62 ) the term evidently alludes to God’s exclusive power to determine the fate of any created being or thing.
The Book: the revelation that was given to Moses. It was there clearly laid down that those who followed Moses must consider Allah as the Only God. "Thou shalt have no other gods before me; thou shalt not make unto thee any graven image...thou shalt not bow down thyself to them nor serve them: for I the Lord thy God am a jealous God .... ;" etc.(Exod. xx. 3-5). These are the words of the English Bible. As a matter of fact the spirit of the Mosaic teaching went further. It referred all things to the Providence of Allah: Allah is the Disposer of all affairs, and we are to look to none but Him. This is Islam, and the Mi'raj showed that it was the teaching of Allah from the most ancient times, and yet it was violated by the very people who claimed to be its custodians.
Note the transition from "We" in the first clause to "Me" in the second clause. The first clause refers to the majesty of Allah as the Heavenly King; the second clause refers to His personal interest in all our affairs.