And when man is a place of slipping, even if he strives, he hopes for him and appeals to him with his saying: ﴿And indeed, I am the Forgiving﴾, meaning a concealer by lowering the hem of forgiveness ﴿for whoever repents﴾, meaning returns from his sins of polytheism and what is similar to it ﴿and believes﴾ in all that must be believed in ﴿and does righteous deeds﴾ as a confirmation of his faith.

And when the rank of persistence on righteousness is of the utmost highness, he expressed it with a tool of relaxation and said: ﴿Then he is guided﴾, meaning he continues to do righteous deeds, striving to perform them according to our command and in the most pleasing ways to us. For him, to that is the ultimate direction, as indicated by the form of Iftaal. And as if when Allah, glorified and exalted is He, arranged the ranks of the people of Moses, blessings and peace be upon him, in general and the seventy chosen ones among them in particular on the mountain - as has been mentioned in the text of the Torah in Surah Al-Baqarah - and He promised him the speech after thirty nights, and did not specify for him the beginning of them. And as if due to his longing for what he saw of the recognition of Him in the station of beauty, he did not stop at a specific permission from Allah, the Most High, at the beginning of the time of coming, being content with the general previous command in the appointment. So he hastened by ten days from the time that Allah knew that the speech would occur after the thirty that He set for that. And Moses, blessings and peace be upon him, commanded his people [upon his rising], and advanced to them in following him and being in his footsteps to settle in the places that Allah had defined for them. And he commanded the seventy chosen ones similarly. And as if when they passed, they hesitated due to what they saw of the station of majesty. So when the thirty passed after the departure of Moses, the time that Allah intended for the conversation had not yet come. So He added ten to it, and the Children of Israel thought various thoughts during those ten, and what occurred to them was the taking of the calf.