Why is He called "ha'Kel Hashem"?
Rashi: He is the Master of judgment, and the Master of mercy.
Radak: Kel, who created Shamayim. The Navi said so several times, for in his generation there were people who believed that the world is Kadmon (always existed). Rather, He created it. Some believed that the world is chance, without a Creator.
Why does it say "Borei ha'Shamayim v'Noteihem"?
Rashi (from Chagigah 12a): Initially Hashem made the world like [two] ball[s] of lengthwise threads, and afterwards He stretched it.
Radak: It mentions Borei ha'Shamayim, for Shamayim always exists without any loss or change. One might have thought that it is Kadmon; therefore, it says that Hashem created it, and He spreads it like a tent over the land. It says Noteihem (plural), like "Eloka Osoi" (Iyov 35:10), "Yismach Yisrael b'Osav" (Tehilim 149:2).
Malbim: After creating them, He finished their formation in the way that is proper for them.
What is "Roka ha'Aretz"?
Radak: He spreads and flattens the land, like "va'Yrak'u Es Pachai ha'Zahav" (Shemos 39:3). The land is round like a ball. When Kel gathered the water over all the land into one place, so there would be vegetation on the land - this is included in Tze'etza'eha - He made the dry land as if it is stretched out to dwell on it, like one who flattens and spreads out a matter, like a smelter who flattens metal plates.
Malbim: Hashem made Shamayim very different than Eretz, e.g. individuals of Shamayim last forever; individuals of Eretz die, just the species continues. It is wise for a craftsman who makes two kinds of things, to make one that is a composite of the two, to show that one artisan made both of them. Hashem made man with a Nefesh and intellect like Toldos Shamayim, and a body like Toldos ha'Aretz.
What are "Tze'etza'eha"?
Rashi: He creates what comes out of [the land]. Radak - after He said "v'Sera'eh ha'Yavashah", He said "Tadshei ha'Aretz" (Bereishis 1:9, 11).
What Neshamah does He give?
Rashi: The Neshamah of life. Radak - when He created man, "va'Yipach b'Apav Nishmas Chayim" (Bereishis 2:7).
What Ru'ach does He give?
Rashi: A spirit of Kedushah.
Radak: Other living beings do not have a Neshamah, only Ru'ach. "Kol Asher Nishmas Ru'ach Chayim b'Apav" (Bereishis 7:22) mentions Neshamah due to man, and Ru'ach due to other living beings.
Malbim: It is a special Ru'ach 'copied' from Hashem, only for "ha'Holechim Bah" (refer to 42:5:7:2).
Who are "ha'Holechim Bah"?
Rashi: Those who go in front of Him.
Malbim: Those who go in His way.