The One who owns the heavens and the earth owns the absolute power of disposal for everything in between them.

(… وَمَا فِيهِنَّ… ) (…and whatever is within them …): The literary scholars have said that the Arabic article used for (whatever) is used to refer to non-thinking beings, while (whoever) is used for rational and sensible beings. In this verse, the article for (whatever) is used. So, it shows that when Allah (swt) speaks of the Day of Judgement, every single creation, be it the thinking or non-thinking ones, will be on the same level.

(  وَهُوَ عَلَىٰ كُلِّ شَيْءٍ قَدِيرٌ… ) (…And He is over all things competent): Whatever the thing may be, be it small or big, Allah Most Capable of it. To Him belong the dominion, absolute will and absolute power. He (swt) forgives whom He wills and punishes whom He wills. He wills that He will forgive the believers and punish the disbelievers and polytheists. Thus, no human being can elect himself as a judge and pass judgements upon people, i.e., by saying: ‘This person is a believer and that person is not a believer, this person enters Paradise, and that person enters Hellfire.’ These are only for Allah (swt) to decide.