Translation:

40. It is We Who will inherit the earth and all beings thereon: to Us will they all be returned.

Notes (Tafseer)

2492. Cf. iii. 180. n. 485; xv. 23 n. 1964, Material property passes from one to another: when one dies, another inherits it. Allah gives life and death, and all that survives after physical death goes back to Allah, the original source of all things.