TEXT OF THE SURAH :
{ بِسْمِ اللَّهِ الرَّحْمَنِ الرَّحِيمِ }
تَبَارَكَ الَّذِي بِيَدِهِ الْمُلْكُ وَهُوَ عَلَى كُلِّ شَيْءٍ قَدِيرٌ
1. Blessed is He in Whose Hand is the dominion, and He is Able to do all things.
الَّذِي خَلَقَ الْمَوْتَ وَالْحَيَاةَ لِيَبْلُوَكُمْ أَيُّكُمْ أَحْسَنُ عَمَلا وَهُوَ الْعَزِيزُ الْغَفُورُ
2. Who has created death and life, that He may test you which of you is best in deed. And He is the All-Mighty, the Oft-Forgiving;
الَّذِي خَلَقَ سَبْعَ سَمَاوَاتٍ طِبَاقًا مَا تَرَى فِي خَلْقِ الرَّحْمَنِ مِنْ تَفَاوُتٍ فَارْجِعِ الْبَصَرَ هَلْ تَرَى مِنْ فُطُورٍ
3. Who has created the seven heavens one above another, you can see no fault in the creations of the Most Beneficent. Then look again: “Can you see any rifts?”
ثُمَّ ارْجِعِ الْبَصَرَ كَرَّتَيْنِ يَنْقَلِبْ إِلَيْكَ الْبَصَرُ خَاسِئًا وَهُوَ حَسِيرٌ
4. Then look again and yet again, your sight will return to you in a state of humiliation and worn out.
TAFSEER:
{ تَبَارَكَ الَّذِي بِيَدِهِ الْمُلْكُ }
Blessed is He in Whose Hand is the dominion,
Meaning: Magnified and Exalted is He, and abundant is His goodness, and vast is His beneficence.
And from His Magnificence is that in His Hands are the control of the Universe; the upper part (the heavens) and the lower of it (the earths). Thus indeed He is The One who created it, and controls it however He wishes; through the Universal decrees, and the Legislative decrees; which are all accompanied by His [Perfect] wisdom.
And from His Magnificence is: The Perfection of His Capability, with which He Created and Pre-decreed every single thing, and with it He originated what He has created of the great creations; like the heavens and the earth.
And He created death and life; meaning He pre-destined for His slaves, that He gives them life and makes them die…
{ لِيَبْلُوَكُمْ أَيُّكُمْ أَحْسَنُ عَمَلا }
..That He may test you which of you is best in deed…
Meaning: which of you is more sincere to Allaah, and more correct in his deeds. Fudhayl Ibn Iyaadh said regarding the part “..Which of you is best in deed…”: the best deed is that which is most pure and most correct. As for being pure: Is that it should be sincerely done for Allaah only. As for it being correct: is that it should conform to the Sunnah.” Tafseer al-Baghawee.
Indeed Allaah created His slaves and brought them to this abode and informed them that they will leave it, and He ordered them and prohibited them, and tested them through desires which are against His commands: So whoever submits to the commands of Allaah and makes good his acts; then Allaah rewards him with that which is good in this life and the next, and whoever follows the desires of the soul and opposes the commands of Allaah; then for him is a bad reward.
{ وَهُوَ الْعَزِيزُ }
And He is the All-Mighty,
The One to whom belongs all the Power, of which by His Might; He has subdued everything, and all the creatures have submitted to it.
{ الْغَفُورُ }
The Oft-Forgiving;
Towards the wrong doers, and the ones who fall short of the commands, and the sinners.
Especially when he repents and turns back in obedience to Him, Indeed He forgives their sins even if they reach the peak of the skies. And indeed He covers for them their defects; even if they fill up the whole world.
{ الَّذِي خَلَقَ سَبْعَ سَمَاوَاتٍ طِبَاقًا }
Who has created the seven heavens one above another,
Meaning: He created them one above the other and not just one level. And He created them in the best degree of beauty and completeness.
{ مَا تَرَى فِي خَلْقِ الرَّحْمَنِ مِنْ تَفَاوُتٍ }
..You can see no fault in the creations of the Most Beneficent.
Meaning: No defects, or gaps. Thus when the defects have been negated in all ways, then it means the beauty of it is complete, and it is appropriate in all angles- in its colour, its form, and its elevation- and due to what is in it of the Sun, the moon, and the illuminating stars; those which are positioned and those which move.
And as its completeness has been known; Allaah The Exalted ordered a repetition in looking at it, and contemplating on that… He said:
{ فَارْجِعِ الْبَصَرَ }
Then look again:
Meaning: look at it again; eye-sight accompanied with contemplation.
{ هَلْ تَرَى مِنْ فُطُورٍ }
“?Can you see any rifts”
Any Defects or deformations?
{ ثُمَّ ارْجِعِ الْبَصَرَ كَرَّتَيْنِ }
Then look again and yet again,
The intended meaning in that is numerous repetitions…
{ يَنْقَلِبْ إِلَيْكَ الْبَصَرُ خَاسِئًا وَهُوَ حَسِيرٌ }
Your sight will return to you in a state of humiliation and worn out.
Meaning: Incapable of seeing any defects or faults, even if he is going to have the utmost diligence [he will never find any defaults]
And then He specified in mentioning the beauty of it, He said :
A Benefit A Day Keeps Ignorance Away 
May we be among the guided.