Al-Mutaffifin 83:21

<h2>The Record Book of the Righteous and Their Reward</h2><p>Allah says that truly,</p><div class="arabic uthmani">إِنَّ كِتَـبَ الاٌّبْرَارِ</div><p>(Verily, the Record of Al-Abrar (the righteous believers)) These people are in a situation that is the opposite of the wicked people.</p><div class="arabic uthmani">لَفِى عِلِّيِّينَ</div><p>(is in `Illiyyin.) meaning, their final destination is `Illiyyin, which is the opposite of Sijjin. It has been reported from Hilal bin Yasaf that Ibn `Abbas asked Ka`b about Sijjin while he was present, and Ka`b said, "It is the seventh earth and in it are the souls of the disbelievers." Then Ibn `Abbas asked him about `Illiyyin, so he said, "It is the seventh heaven and it contains the souls of the believers." This statement -- that it is the seventh heaven -- has been said by others as well. `Ali bin Abi Talhah reported that Ibn `Abbas said concerning Allah's statement,</p><div class="arabic uthmani">كَلاَّ إِنَّ كِتَـبَ الاٌّبْرَارِ لَفِى عِلِّيِّينَ </div><p>(Nay! Verily, the Record of Al-Abrar (the righteous believers) is in `Illiyyin.) "This means Paradise." Others besides him have said, "`Iliyyin is located at Sidrat Al-Muntaha." The obvious meaning is that the word `Illiyyin is taken from the word `Uluw, which means highness. The more something ascends and rises, the more …

Attested by those who are brought near (unto their Lord).

To which bear witness those Nearest (to Allah).

To which bear witness those nearest (to Allah, i.e. the angels).

Witnessed by those brought near.