﴿ تَنزِيلًۭا مِّمَّنْ خَلَقَ ٱلْأَرْضَ وَٱلسَّمَٰوَٰتِ ٱلْعُلَى ﴾

“a revelation from Him who has created the earth and the high heavens”

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’;