فَلِلَّهِ ٱلْـَٔاخِرَةُ وَٱلْأُولَىٰ
Falillaahil aakhiratu wal oolaa
when the present life and the life to come belong only to God?
To God belong the last and the first.
The two words here are adjectives with their noun left out: the latter and the former, an Arabic hearer supplying dār or nashʾa, the later home and the earlier one. Their order runs against time, with the last named ahead of the first. Fronting li-llāh before both puts the weight on whose they are, prior to the sentence saying what they are.