And when he informed about the vastness of His knowledge, he indicated it by the vastness of His dominion, which necessitates the vastness of His power, to demonstrate that this is all part of perfection. For it has been established, as the Isfahani said, that the attributes which are true perfections are only power and encompassing knowledge. He said, promising the obedient and warning the disobedient, clearly stating that the actions of the servants and others are created by Him. And al-Harali said: When the beginning of the Surah is the manifestation of the Book of Decree in the first mention, its conclusion is the presentation of the effect of that Book in the actions and recompense, which is the ultimate goal in the commencement of the matter of decree. Thus, the conclusion occurred with the fact that He has taken from creation what is in their hands of what they have shown and what they have concealed from the inhabitants of the heavens and the earth; it has ended. He said: 'To Allah' meaning the greatest King. And when it was that what comes is for those who are heedless, and most of the existing beings and inanimate objects are expressed by it, he said: 'What is in the heavens' meaning all of it, in its height and vastness, of dominion and otherwise, 'and what is in the earth' of what you spend and otherwise, from the rational and others. He commands in both of them and from them as He wills, and forbids as He wills, and gives to whom He wills, and withholds from whom He wills, and multiplies for whom He wills.

And when the decree is: He knows all that is in both of them from your concealments and otherwise, and He acts in it as He wishes. He then added a warning to whoever conceals testimony or harbors evil other than it or manifests it, His saying, the Exalted, 'And if you reveal' meaning you manifest 'what is in yourselves' from testimony or otherwise 'or conceal it' of what you have resolved in your soul and determined upon, and it is not from the thoughts that you disliked and did not resolve upon. Al-Harali said: From the concealment, which is the hiding of something, and that it should not be made known by a sign that can be guided to it from its direction. 'He will hold you accountable' from accountability, a mutual action from reckoning and calculation, which is the fulfillment of the counts regarding what is for the person and against him from the apparent and hidden actions, meaning to recompense by it. 'Allah will' meaning by His mention to you, and you know what He has of the attributes of perfection. Al-Harali said: And within this address to those of understanding is an indication that Allah, glorified and exalted is He, if He hastens the servant with accountability according to what he understands, the arrangement of accountability is based on the occurrence of the action where it was not, so He holds you accountable, for example, He has greatly shown kindness to him. For whoever is held accountable for his action quickly in this world, his recompense is light upon him, as he is forgiven for it by the prick of a thorn that he encounters, even by the pen falling from the hand of the writer, and he is forgiven for every affliction that befalls the believer in his worldly life until he dies in a state of purity from his sins and free from his reckoning, like one who takes care of his body and garment by cleaning them, so they do not become dirty or stained, and he remains clean.

And when the reality of accountability is the mention of a thing and the recompense for it, and the intended meaning here is the presentation, which is the mention only by the indication of inclusion, it is indicated by His saying, presenting the postponement as a counterpart to what the beginning of the verse has conveyed of fear: ﴿So He forgives whom He wills﴾ meaning: He does not recompense him for that, whether it is a major sin or not. ﴿And He punishes whom He wills﴾ with expiation or recompense.

And when He, glorified and exalted is He, informed of this that He has absolute authority, He concluded the speech indicating that with His saying, clarifying what is necessary for the completeness of His knowledge from the perfection of His power: ﴿And Allah﴾ meaning: the One for whom no one has authority alongside Him ﴿is All-Powerful over all things﴾ meaning: He is not like the kings of this world who are prevented from some of what they desire by intercession and others. Al-Harali said: By this verse, He has taken away power from all of creation. It has been said by some scholars that this verse is specific to the matter of testimony, while the majority said: it is general as understood by the companions, may Allah be pleased with them, regarding whispering and the thoughts of the soul that are determined upon it and others. Then it was alleviated by what came after it. Muslim narrated in his Sahih from Abu Huraira, may Allah be pleased with him, that he said: "When the verse ﴿To Allah belongs whatever is in the heavens﴾ down to ﴿All-Powerful﴾ was revealed, it became severe upon the companions of the Messenger of Allah, blessings and peace be upon him. Then they knelt and said: O Messenger of Allah! We have been tasked with deeds that we can bear: prayer, fasting, jihad, and charity, and this verse has been revealed to you and we cannot bear it. The Messenger of Allah, blessings and peace be upon him, said: Do you wish to say as the people of the two scriptures said before you: ﴿We have heard and disobeyed﴾ [Al-Baqarah: 93]? Say: ﴿We have heard and obeyed. Your forgiveness, our Lord, and to You is the final destination﴾ [Al-Baqarah: 285]. They said: ﴿We have heard and obeyed. Your forgiveness, our Lord, and to You is the final destination﴾ [Al-Baqarah: 285].

So when the people recited it and their tongues stumbled over it, Allah revealed in response to it: "The Messenger has believed in what was revealed to him" [Al-Baqarah: 285] until "the destination" [Al-Baqarah: 285]. When they did that, Allah, the Exalted, abrogated it and revealed: "Allah does not burden a soul except with that within its capacity" [Al-Baqarah: 286] until "or we have erred" [Al-Baqarah: 286]. He said: Yes. Al-Baghawi said: And in a narration from Ibn Abbas, may Allah be pleased with both of them: I have done it. And he continued until the end of the Surah, whenever they recited a phrase, he said: Yes. It has become clear from this the connection of these verses. As for its connection to the beginning of the Surah, responding to the excerpt at the start, it is that when he began the Surah by describing the believers with the Book in which there is no doubt, in the manner that has preceded, he concluded it with that after detailing the spending with which he described them at the beginning, in a way that connects with what preceded it from the commands and prohibitions and the description with the attributes of perfection in the strongest connection. And he made their leader the Messenger, blessings and peace be upon him, in honor of the praise and encouragement in that description. So he informed of their belief in what was revealed to him specifically and in all the Books and all the Messengers, and by their saying that indicates the completeness of desire and the utmost humility and submission. He said, as a continuation of the answer to one who might have said: What did the one to whom these commands and prohibitions were revealed do?