Az-Zukhruf • EN-TAFSIR-IBN-ABBAS
﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ حمٓ ﴾
“Ha. Mim.”
And from his narration on the authority of Ibn 'Abbas that he said in the interpretation of Allah's saying (Ha. Mim.): '(Ha. Mim.) He says: He has already decreed that which will happen, i.e. He has shown it.