Ar-Ra'd • EN-TAFSIR-IBN-ABBAS
﴿ يَمْحُوا۟ ٱللَّهُ مَا يَشَآءُ وَيُثْبِتُ ۖ وَعِندَهُۥٓ أُمُّ ٱلْكِتَٰبِ ﴾
“God annuls or confirms whatever He wills [of His earlier messages] -for with Him is the source of all revelation.”
(Allah effaceth what He will) from the scroll of the guardian angels which does not entail a reward or punishment, (and establisheth (what He will)) and leaves that which entails a reward or punishment, (and with Him is the source of ordinance) the source of the Book, i.e. the Preserved or Guarded Tablet, in which nothing is added or taken away.