After mentioning the Prophet's journey from the Masjid al-Haram in Makka to the Masjid al-Aqsa' in Jerusalem (the beginning of his Ascension), the Qur'an concludes: Surely He is All-Hearing, All-Seeing. The pronoun He in Surely He is, which alludes to the furthest point of the Ascension which is indicated in 53:4-18 above, refers either to Almighty God or the Prophet.

(Note: Belief in the Prophet's Ascension is the result of, and draws its light and strength from, belief in the pillars of belief.[1] The Ascension cannot be proved independently to those who do not accept these pillars. Therefore we address believers who doubt it. From time to time, however, we shall address unbelievers. Some aspects of the Ascension's truth have been mentioned elsewhere in the Risale‑i Nur. At the insistence of my brothers, we seek God's grace and help to unite them with the essence of that truth and to gather all of them into a mirror to reflect the perfections of Muhammad, upon him be peace and blessings, in all their beauty.)

In the Name of God, the Merciful, the Compassionate.

Glory be to Him Who transported His servant by night from Masjid al‑Haram to Masjid al‑Aqsa', the environs of which We had blessed, so that We might show him some of Our signs. Surely He is All‑Hearing, All‑Seeing. (17:1)

It is naught but a revelation revealed. One with mighty power taught it, one exalted in wisdom and strength: he rose, while he was in the highest horizon. Then he approached and came nearer. He was at a distance of two bows' length or even nearer. And He revealed unto His servant what He revealed. The heart did not falsify what he saw. Will you then dispute with him concerning what he saw? Surely he saw him (another time when) he (Gabriel) descended, near the lote‑tree of the farthest limit. Beside it is the Garden of Abode. It was when what enveloped the lote‑tree enveloped it. The eye did not waver, nor did it stray. Truly did he see some of the greatest signs of his Lord. (53:4‑18)

Out of the first verse's vast treasury, we shall describe only two points which the pronoun He in Surely He is