What is the difference between His saying, the Almighty: "...to Him belongs whoever is in the heavens and on the earth..." (An-Nur 41) and His saying, the Almighty: "Whatever is in the heavens and whatever is on the earth glorifies Allah..." (Al-Jumu'ah 1, At-Taghabun 1)?

The difference between verses that used "man" (who/whoever) and those that used "ma" (what/whatever) in glorification is that "man" is often used for rational beings, and this is part of the Quran's eloquence. Meanwhile, "ma" encompasses all genders generally, and is used by way of prioritizing the many over the few, which highlights the Quranic miracle in diversity and intrigue.