Commentary
Then he explained that by saying: "Indeed, Allah"; meaning: the Gatherer of the Attributes of Perfection; with His kindness; and His help; "with those who have Taqwa"; meaning: there exists among them fear of Allah (glorified and exalted is He); so they were at the beginning of the levels of Taqwa; and He is with the Muttaqin who were at the end of it; they were just in their actions of Tawhid and others; acting by the command of Allah in the Book; which is a clarification of everything; and He is with those who do good; and they were at the beginning of the degrees of Ihsan; "and those who are"; meaning: with their inner selves; and their outward appearances; "Muhsinun"; meaning: goodness has become a characteristic for them that is inseparable from them; so they are in the presence of the Most Merciful; and you are the head of the Muttaqin and the Muhsinun; so Allah is with you; and whoever Allah is with is victorious; and his bargain is profitable; and his state is good; and his affair is high; and his opposite is in the worst of conditions; so do not hasten in anxiety; as the disbelievers hastened in mockery; cultivating in patience and forbearance with the characteristic of one who is free from the deficiency of hastiness; and He is exalted above the claim of equals and counterparts; for the end embraces the beginning; and the section coincides with its opening; and its end is interwoven: He mentioned "those who have Taqwa"; first; as evidence for the omission of "those who do good"; secondly; and the Muhsinun secondly; as evidence for the omission of the Muttaqin first; and Allah is the One who grants success to the truth; and to Him is the return and the destination.
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