Ash-Shu'araa • EN-TAFSIR-IBN-ABBAS
﴿ وَإِنَّ رَبَّكَ لَهُوَ ٱلْعَزِيزُ ٱلرَّحِيمُ ﴾
“And yet, verily, thy Sustainer - He alone - is almighty, a dispenser of grace!”
(And lo, thy Lord! He is indeed the Mighty) in retribution against the disbelievers, (the Merciful) towards the believers, since He saved them from drowning.