Ghafir • BN-TAFSEER-IBN-E-KASEER
﴿ رَفِيعُ ٱلدَّرَجَٰتِ ذُو ٱلْعَرْشِ يُلْقِى ٱلرُّوحَ مِنْ أَمْرِهِۦ عَلَىٰ مَن يَشَآءُ مِنْ عِبَادِهِۦ لِيُنذِرَ يَوْمَ ٱلتَّلَاقِ ﴾
“High above all orders [of being] is He, in almightiness enthroned. By His Own will does He bestow inspiration upon whomever He wills of His servants, so as to warn [all human beings of the coming] of the Day when they shall meet Him”
Please check ayah 40:17 for complete tafsir.