﴿ وَلِلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۚ يَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ ۚ وَٱللَّهُ غَفُورٌۭ رَّحِيمٌۭ ﴾

“whereas unto God belongs all that is in the heavens and all that is on earth: He forgives whom He wills, and He chastises whom He wills; and God is much-forgiving, a dispenser of grace.”

(Unto Allah belongeth whatsoever is in the heavens and whatsoever is in the earth) of created beings. (He forgiveth whom He will) whoever deserves to be forgiven, (and punisheth whom He will) whoever deserves to be punished. (Allah is Forgiving) of those who repent, (Merciful) towards him who dies in a state of repentance.