And call not, besides Allah, on another god. There is no god but He. Everything (that exists) will perish except His own Face. To Him belongs the Command, and to Him will ye (all) be brought back.
According to “In the Shade of the Quran”,
“Everything is bound to perish except Himself” Indeed
everything else will die and perish: wealth, position, authority, power, life and its
comforts, the whole earth, the heavens and all creatures in them, as well as the entire
universe we know or do not know about. All will perish and only God, the
Everlasting, will remain. “With Him rests all judgement.” He judges as He pleases. No
one is party to His judgement, and none can impede or abrogate His verdict.
Ali Unal writes,
At this point, a question should be asked Does Everything is perishable (and so perishing), except His Face (28: 88) also include Paradise and Hell, and their inhabitants?
Said Nursi makes the following explanation in answer to this question:
Many qualified scholars, saints, and people of deep perception and insight have discussed
this subject. Some maintain that the inhabitants of the permanent world are not included,
while others hold that these people will also enter annihilation, albeit for such a brief period that they will not feel it.
Unal, Ali (2006). The Quran with Annotated Interpretation in Modern English. (pg. 767) http://www.islamicweblibrary.com/wp-content/uploads/2020/07/The-quran-with-annotated-interpretation-.pdf.
Qutb. In the Shade of the Quran. ([sura 28] pg. 228). http://www.islamicweblibrary.com/wp-content/uploads/2020/09/Full-Vol.pdf