Surah Al-Mutaffifin Verse 18

6019 l Iliyin: the oblique form of the nominative 'Iliyun, which occurs in the next verse. It is in contrast to the Sijjin which occurs in verse 7 above, where see n. 6013. Literally, it means the 'High Places', but it is probably not the same as the 'Heights' (A'raf) mentioned in 7:46. Nor need we necessarily identify it with the "dwellings on high" (gh urufat) mentioned in 34:37. Applying the reasoning parallel to that which we applied to Sijjin, we may interpret it as the Place where is kept the Register of the Righteous.