Al-Hashr • EN-TAFSIR-IBN-ABBAS
﴿ هُوَ ٱللَّهُ ٱلَّذِى لَآ إِلَٰهَ إِلَّا هُوَ ۖ عَٰلِمُ ٱلْغَيْبِ وَٱلشَّهَٰدَةِ ۖ هُوَ ٱلرَّحْمَٰنُ ٱلرَّحِيمُ ﴾
“GOD IS HE save whom there is no deity: the One who knows all that is beyond the reach of a created being’s perception, as well as all that can be witnessed by a creature’s senses or mind: He, the Most Gracious, the Dispenser of Grace.”
(He is Allah, than whom there is no other God, the Knower of the invisible) the Knower of that which is hidden from people and that which will happen in the future (and the visible) and that which people know and has already happened. (He is the Beneficent) Who shows pity towards the righteous as well as towards the sinful through giving both provision, (the Merciful) specifically towards the believers through forgiving their sins and entering them into the Garden.