And He is Allah in the heavens and the earth, He knows what you conceal and what you reveal, and He knows what you earn.Meaning, it is He Who is called Allah, throughout the heavens and the earth, that is, it is He who is worshipped, singled out, whose divinity is believed in by the inhabitants of the heavens and the earth. They call Him Allah, and they supplicate to Him in fear and hope, except those who disbelieve among the Jinns and mankind.In another Ayah, Allah said;وَهُوَ الَّذِى فِى السَّمأءِ إِلَـهٌ وَفِى الاٌّرْضِ إِلَـهٌIt is He Who is God in the heavens and the earth. (43:84)meaning, He is the God of those in heaven and those on earth, and He knows all affairs, public and secret.وَيَعْلَمُ مَا تَكْسِبُونَAnd He knows what you earn.all the good and bad deeds that you perform