Transliteration:( Lahoo maqaaleedus samaawaati wal ardi yabsutur rizqa limai yashaaa'u wa yaqdir; innahoo bikulli shai'in 'Aleem )
26 This means in the true sense it is Allah almighty who is the owner of the keys of the reasures of the heavens and the earth. Hence "for Him" is being used here and not "by Him". Allah Almighty is the Master and not the career. The Holy Prophet says: "I have been given the keys of the reasures of the earth." Thus, there is no contradiction between the Hadith and the QUR'AANIC verse.
27. From this we learn that the ampleness and narrowness of the sustenance is not merely due to the actions of man but it is due to the bounty of Allah Almighty.
28. That is who is worthy of being wealthy and who is suitable for punishment. Thus, do not complain about it.
The tafsir of Surah Shura verse 12 by Ibn Kathir is unavailable here.
Please refer to Surah Shura ayat 9 which provides the complete commentary from verse 9 through 12.
(42:12) His are the keys of the heavens and the earth. He enlarges and straitens the sustenance of whomsoever He pleases. Surely He has knowledge of everything.[19]
19. These are the arguments to prove why Allah alone is the true Guardian and why putting trust in Him alone is right and correct and why He alone should be turned to in all matters. For explanation, see (Surah An-Naml, Ayat 60-66); (Surah Ar-Room, Ayat 20-22) and the E.Ns.
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