Surah Al-Baqarah 2:29

هُوَ ٱلَّذِى خَلَقَ لَكُم مَّا فِى ٱلْأَرْضِ جَمِيعًا ثُمَّ ٱسْتَوَىٰٓ إِلَى ٱلسَّمَآءِ فَسَوَّىٰهُنَّ سَبْعَ سَمَـٰوَٰتٍ ۚ وَهُوَ بِكُلِّ شَىْءٍ عَلِيمٌ

It is He who created for you all of that which is on the earth. Then He directed Himself to the heaven, [His being above all creation], and made them seven heavens, and He is Knowing of all things.

Translation: Saheeh International

Tafsir

He it is Who created for you all that is in the earth that is the earth and all that is in it so that you may benefit from and learn lessons from it; then after creating the earth He turned to that is He made His object heaven and levelled them fa-sawwāhunna the pronoun -hunna refers to ‘heaven’ since it heaven is …

Excerpt from Tafsir al-Jalalayn, commentary on 2:29, via Quran.com. The reader has the full commentary and 9 more tafsirs.