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