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Ghafir • BN-TAFSEER-IBN-E-KASEER
﴿ تَنزِيلُ ٱلْكِتَٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ ﴾
“THE BESTOWAL from on high of this divine writ issues from God, the Almighty, the All-Knowing,”
Please check ayah 40:3 for complete tafsir.