Qaaf • EN-TAFSIR-IBN-ABBAS
﴿ مَّنْ خَشِىَ ٱلرَّحْمَٰنَ بِٱلْغَيْبِ وَجَآءَ بِقَلْبٍۢ مُّنِيبٍ ﴾
“[everyone] who stood in awe of the Most Gracious although He is beyond the reach of human perception, and who has come [unto Him] with a heart full of contrition.”
(Who feareth the Beneficent in secret) who strives for the Beneficent even he has not seen Him (and cometh with a contrite heart) sincere in his worship and profession of Allah's divine Oneness.