The angels descend to the earth or to the lowest sky.

وَالرُّوحُ (and the Spirit): is Jibril (pbuh). Allah (swt) says:

  ﴾نَزَلَ بِهِ الرُّوحُ الْأَمِينُ ﴿

(The Trustworthy Spirit has brought it down.)  (Ash-Su’araa: 193)

Does the conjunction article (and) indicates that the two are different? The scholars said: No, it is a kind of conjunction between the public and the private. Such as when Allah (swt) says:

 ﴾ رَبِّ اغْفِرْ لِي وَلِوَالِدَيَّ وَلِمَنْ دَخَلَ بَيْتِيَ مُؤْمِنًا وَلِلْمُؤْمِنِينَ وَالْمُؤْمِنَاتِ ﴿

(My Lord, forgive me and my parents and whoever enters my house a believer and the believing men and believing women.) (Nouh: 28)

Every night of Al-Qadr in every year the angels, among them is Jibril (pbuh), descend to the people of the earth, to the mosques, to the readers of the Holy Qur’an.

مِّن كُلِّ أَمْر (for every matter): Is the descending relates to the Holy Qur’an or to every matter?

The scholars said the verse includes both, because in this night of the Qur’an descends and matters do fatted too. Allah (swt) says:

 ﴾فِيهَا يُفْرَقُ كُلُّ أَمْرٍ حَكِيمٍ ﴿

(On that night is made distinct every precise matter) (Ad-Dukhaan: 4)

The angels descend for the Holy Qur’an and other matters; the  fates, the destinies of life, death dates, calamities, goodness, evil, births, and other things relate to human conditions by permission of Allah (swt).