And when provision is not completed except by the goodness of the abode, and that is among the best of provisions, he indicated by saying at the end of the previous verse: ﴿He will surely admit them into an entrance﴾, meaning an entry and the place of entry, according to the recitation of Nafi' and Abu Ja'far with the opening of the 'mim', and an admission and the place of admission according to the recitation of the others ﴿They are pleased with it﴾, not seeking a substitute for it, by what they have pleased Him with by what they have come out of it.

And when the estimation is: Indeed, Allah is certainly Appreciative, Praiseworthy, and it is known for certain that no one can estimate Allah as He deserves to be estimated, even if they strive, because man is prone to error and forgetfulness. If he were to be taken to account for that, he would perish. And perhaps someone might think that if he knew what they fell short in, He would be angry with them. He turned to what you have estimated by His saying: ﴿And indeed, Allah﴾, meaning the One whose mercy has encompassed and whose greatness has been completed ﴿is Knowing﴾, meaning of their intentions and what they know of what pleases Him and otherwise ﴿and Forbearing﴾ regarding what they fell short in of His obedience, and what they neglected in His regard, glorified and exalted is He.