Ownership as kināyah for creation: وَلِلَّهِ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ is a kināyah indicating Allah’s creation of the heavens and the earth; ownership here means creation.
Because Allah created everything, and everything He created was created with a purpose, humans were created with a purpose and will be held responsible for how they fulfilled that purpose. Thus it connects to: لِيَجْزِيَ الَّذِينَ أَسَاءُوا ... وَيَجْزِيَ الَّذِينَ أَحْسَنُوا بِالْحُسْنَى.