Surah Taha 20:4

تَنزِيلًا مِّمَّنْ خَلَقَ ٱلْأَرْضَ وَٱلسَّمَـٰوَٰتِ ٱلْعُلَى

A revelation from He who created the earth and highest heavens,

Translation: Saheeh International

Tafsir

a revelation tanzīlan a substitution standing in place of the conjugated verb derived therefrom which renders it tanzīlan accusative from Him Who created the earth and the high heavens ‘ulā the plural of ‘ulyā similar in pattern to kubrā kubar ‘large’;

Excerpt from Tafsir al-Jalalayn, commentary on 20:4, via Quran.com. The reader has the full commentary and 9 more tafsirs.