Commentary
Then it clarified His generosity or it began an answer to the one who says: From whom is it and what is it? It said: "Indeed, it" meaning: the book "is from Solomon" and in it is [a sign] that beginning with the name of the owner of the book does not detract from beginning with praise. "And indeed, it" meaning: what is written in it "In the name of Allah, the Most Gracious, the Most Merciful." So He praised the one deserving of praise, which is the Most High King, whose greatness encompasses the two circles of majesty and honor, the general mercy with every blessing. So the King of kings from the overflow of what He has of bounties, which He specifically grants after the generality to whomever He wills of what His divinity is pleased with from His general bounties, after the introduction with His name, indicating that He is the one called to be worshiped by what is due to Him for His essence and what He deserves by His attributes. All of that is after the introduction with the owner of the book so that this is more deserving of acceptance, because most of creation only recognizes the truth by men, and because in His book is evidence of His prophethood. He explained His intent with a compelling matter and said.
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