Ghafir • EN-TAFSIR-IBN-ABBAS
﴿ تَنزِيلُ ٱلْكِتَٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ ﴾
“THE BESTOWAL from on high of this divine writ issues from God, the Almighty, the All-Knowing,”
(The revelation of the Scripture is) this Qur'an is a revelation (from Allah, the Mighty, the Knower) unto Muhammad (pbuh); Allah is Mighty in retribution against those who disbelieve in Him and He is also the Knower of those who believe in Him as well as of those who disbelieve in Him,