Tafsir for verse: 28:70
وَهُوَ ٱللَّهُ لَآ إِلَٰهَ إِلَّا هُوَۖ لَهُ ٱلۡحَمۡدُ فِي ٱلۡأُولَىٰ وَٱلۡأٓخِرَةِۖ وَلَهُ ٱلۡحُكۡمُ وَإِلَيۡهِ تُرۡجَعُونَ ٧٠ ﴿70
70And He is Allah. There is no god but He. Praise is only for Him in the beginning and at the end, and He alone has the right to judge, and to Him you are to be returned.
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Commentary

And when it became known that it is only because He is God, and that others do not know of His knowledge except what He has taught them, He expressed this by saying: ﴿And He is Allah﴾, meaning: the One who possesses divinity exclusively, who has no equal, whose greatness cannot be encompassed by description, except that He is great in general. As for the details, all or at least some of them, they are far removed; then He explained the meaning of the Greatest Name by saying: ﴿There is no deity except Him﴾. Then He justified this by saying: ﴿To Him﴾, meaning: alone, ﴿belongs﴾, meaning: the encompassing of the attributes of perfection ﴿in this world and the Hereafter﴾. And this is not for anything other than Him, whether they believe or disbelieve. ﴿And to Him﴾, meaning: alone, ﴿belongs﴾, meaning: the judgment, which is the execution of decree absolutely. If He wanted to compel them to believe, ﴿And to Him﴾, meaning: not to anyone else, ﴿You will be returned﴾, meaning: with the easiest matter on the Day of blowing in the trumpets, for the scattering of the graves, with resurrection and revival. And although you are now also returning in all your rulings to Him and confined to Him, if He wills, He executes them, and if He wants, He rejects them and turns them away. So in the verses is the ultimate strengthening for the hearts of the obedient, and the end of admonition and deterrence for the rebellious, by alerting them to His capability over all that is possible, knowledge of all that is known, free from deficiencies and afflictions, rewarding the obedient and the disobedient with justice.

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