Al-Muddaththir • EN-TAFSIR-IBN-ABBAS
﴿ وَمَا يَذْكُرُونَ إِلَّآ أَن يَشَآءَ ٱللَّهُ ۚ هُوَ أَهْلُ ٱلتَّقْوَىٰ وَأَهْلُ ٱلْمَغْفِرَةِ ﴾
“But they [who do not believe in the life to come] will not take it to heart unless God so wills: [for] He is the Fount of all God-consciousness, and the Fount of all forgiveness.”
(And they will not heed unless Allah willeth (it). He is the fount of fear) He deserves to be feared such that He is not disobeyed. (He is the fount of Mercy) He is capable of forgiving those who repent, for He is the possessor of forgiveness when the Day of Resurrection takes place'.