Fussilat • BN-TAFSEER-IBN-E-KASEER
﴿ تَنزِيلٌۭ مِّنَ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ ﴾
“THE BESTOWAL from on high [of this revelation] issues from the Most Gracious, the Dispenser of Grace:”
Please check ayah 41:5 for complete tafsir.