Al-Jaathiya • EN-TAFSIR-IBN-ABBAS
﴿ تَنزِيلُ ٱلْكِتَٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْحَكِيمِ ﴾
“THE BESTOWAL from on high of this divine writ issues from God, the Almighty, the Wise.”
(The revelation of the Scripture is) this Scripture is a speech (from Allah, the Mighty) in retribution against those who disbelieve in Him, (the Wise) He enjoined that none should be worshipped beside Him; and it is also said that this means: the Mighty in His dominion and sovereignty, the Wise in His command and decree.