All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His Slave and Messenger.
Scholars of Tafseer (i.e. exegesis of the Quran) held different opinions regarding the word "whoever" in the saying of Allaah The Almighty: {But when he came to it, he was called, "Blessed is whoever is at the fire and whoever is around it. And exalted is Allaah, Lord of the worlds.} [Quran 27:8]
At-Tabari mentioned two opinions in that regard: the first is that it refers to Allaah The Almighty, and he reported it with its chain of narrators from Ibn ‘Abbaas Sa‘eed ibn Jubayr and others. The second is that it means: blessed is the fire, and he attributed it also to Ibn ‘Abbaas Mujaahid and others. Other scholars of Tafseer mentioned opinions other than that. Amongst them is that it means the angels or Moosa (Moses) .
However, Shaykh Ash-Shinqeeti in Adhwaa' Al-Bayaan, rejected the opinion that it refers to Allaah The Almighty and supported the opinion that it refers to the angels who are in that light and those who around it, i.e. blessed are the angels who are around it as well as Moosa because he was around it along with them.
Al-Baghawi mentioned an explanation for the opinion that it refers to Allaah The Almighty saying: "Blessed is Whoever is at the fire Who is Allaah The Almighty. He (Allaah) referred to Himself, meaning He called Moosa from it (the fire) and made him hear His words from its direction."
Allaah Knows best.