Tafsir for verse: 4:149
إِن تُبۡدُواْ خَيۡرًا أَوۡ تُخۡفُوهُ أَوۡ تَعۡفُواْ عَن سُوٓءٖ فَإِنَّ ٱللَّهَ كَانَ عَفُوّٗا قَدِيرًا ١٤٩ ﴿149
149If you do a good act openly or do it in secret, or forgive an evil deed, then, Allah is All-Forgiving, All-Powerful.
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Commentary

And when the places of goodness, despite their abundance, are confined to two categories: delivering benefit, whether openly or secretly, and repelling harm; He has indicated - glorified and exalted is He - towards forgiveness; and concluded with the attributes of hearing and knowledge. He stated - explicitly urging towards forgiveness and benevolence; thus, He urged it twice: the first by way of indication for those with insight; and the second by way of expression for those desiring trade; encouraging towards what is most beloved to Him - glorified is He - and what is best in His sight; and what enters into the realm of generosity -: "If you disclose good..."; meaning: from words or otherwise; "or conceal it..."; meaning: you do it secretly, either initially or in response to a wrongdoing done to you. And when He mentioned the act of goodness, He followed it with a type of it, which is the best of it; He said: "or you pardon a wrongdoing..."; meaning: an act done against you. And when the estimation is: "He knows it; by virtue of His attributes of hearing and knowledge; so He will reward for it with better good than it; and a forgiveness greater than your forgiveness"; this caused His saying: "So indeed..." (p-449); meaning: you are worthy of forgiveness; due to your knowledge that "Allah is..."; meaning: always; eternally and forever; "Forgiving"; and when the refraining from punishment is not called forgiveness except if it is from one who is capable; and the restraint - when able - from vengeance; from one who has affected hearts with great impacts - is distant; difficult for the soul; severe; He said (exalted is He) - reminding the servants of their sins towards Him; and His power over them -: "Capable"; meaning: fully able to forgive all that He wishes to forgive from the actions of the sinners; and the power over all that He wishes; and whoever wishes; so the one who does not cease from sin; and incapacity; is more deserving of forgiveness; hoping for the forgiveness of the capable regarding him; and fearing His vengeance against him; and embodying His great character; and following His tradition.

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