Tafsir

Allah is the Ever-living, Free of all Needكُلُّ مَنْ عَلَيْهَا فَانٍ وَيَبْقَىٰ وَجْهُ رَ‌بِّكَ ذُو الْجَلَالِ وَالْإِكْرَ‌امِ (Everyone who lives on it (the earth) has to perish, and your Lord's Countenance will remain, full of majesty, full of honour...55:26-27). The attached pronoun [ it ] refers to اَلاَرض al-ard [ the earth ] which has been explicitly mentioned antecedently in verse [ 10] وَالْأَرْ‌ضَ وَضَعَهَا لِلْأَنَامِ (And the earth is placed by Him for creatures). Furthermore, 'the earth' is one of those general things that can be referred to by a pronoun even if they are not mentioned explicitly as an antecedent. Verse [ 26] means that man and jinn that dwell on the earth are subject to decay and death. Jinn and man have specifically been singled out in this verse, because in this Surah these two species of Allah's creation are mainly addressed. This, however, does not necessarily imply that the heaven and the celestial beings are not perishable.

In fact, on another occasion in the Qur'an Allah has stated in general terms: كُلُّ شَيْءٍ هَالِكٌ إِلَّا وَجْهَهُ (Everything is going to perish except His Face). (28:88)