الآية رقم (3) - مِّنَ اللَّهِ ذِي الْمَعَارِجِ

(3) - ([It is] from Allah, owner of the ways of ascent.)

This punishment is to be fall on the disbelievers by Allah (swt) the Owner of the Ways of Ascent.

(  الْمَعَارِجِ ) (…the ways of ascent): They are the stairways by which the Angels ascent from one heaven to another. In this regard, Allah (swt) says:

وَمَعَارِجَ عَلَيْهَا يَظْهَرُونَ

(stairways of silver upon which to mount) (Az-Zukhruf: 33)