Ghafir • BN-TAFSEER-IBN-E-KASEER
﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ حمٓ ﴾
“Ha. Mim.”
Please check ayah 40:3 for complete tafsir.