Al-Furqaan • EN-TAFSIR-IBN-ABBAS
﴿ قُلْ أَنزَلَهُ ٱلَّذِى يَعْلَمُ ٱلسِّرَّ فِى ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ ۚ إِنَّهُۥ كَانَ غَفُورًۭا رَّحِيمًۭا ﴾
“Say [O Muhammad]: “He who knows all the mysteries of the heavens and the earth has bestowed from on high this [Qur’an upon me]! Verily, He is much-forgiving, a dispenser of grace!””
(Say) to them, O Muhammad: (He Who knoweth the secret of the heavens and the earth has revealed it) i.e. He sent Gabriel with the Qur'an. (Lo! He ever is Forgiving) He forgives those who repent among them, (Merciful) He shows mercy towards those who die in a state of repentance.