﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ سَبَّحَ لِلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۖ وَهُوَ ٱلْعَزِيزُ ٱلْحَكِيمُ ﴾

“ALL THAT IS in the heavens and all that is on earth extols God's limitless glory: for He alone is almighty, truly wise!”

All that is in the heavens and all that is in the earth glorifies God that is to say everything proclaims His transcendence the lām of li’Llāhi is extra and mā has been used instead of min in order to indicate the predominance of non-rational creatures and He is the Mighty in His kingdom the Wise in His actions.