Tafsir for verse: 40:13
هُوَ ٱلَّذِي يُرِيكُمۡ ءَايَٰتِهِۦ وَيُنَزِّلُ لَكُم مِّنَ ٱلسَّمَآءِ رِزۡقٗاۚ وَمَا يَتَذَكَّرُ إِلَّا مَن يُنِيبُ ١٣ ﴿13
13It is He who shows you His signs and sends down provision for you from the sky; and no one takes lesson but the one who turns to Him.
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Commentary

And when the judgment was limited to Him, it indicated that by His saying, mentioning of the signs of the upper horizons that the successful one is turned away from his error: ﴿He is﴾ meaning alone ﴿the One who shows you﴾ meaning by sight and insight ﴿His signs﴾ meaning His signs indicating His uniqueness in attributes of perfection, completing your souls. Then water descends from the sky, and with it, the earth is revived by restoring what was destroyed in it from the seeds that crumbled after their death, becoming dust without distinction from its soil. So, he remembers by it the resurrection for whoever has perished and has become dust, and he has lost in the dust of the earth until there is no distinction for him from it by the nature of repentance, which is the return from what he is upon of ignorance to the evidence of what has been instilled in his nature of knowledge. And that is the meaning of His saying: ﴿And He sends down to you﴾ meaning specifically for your benefit or harm ﴿from the sky﴾ meaning from the direction of the high indicating the subjugation of what has descended from it by withholding it until the time of the judgment of its descent ﴿as provision﴾ for the establishment of your bodies from fruits and sustenance by the descent of water. So, He, glorified is He, indicates it to you and draws near to you so that you may benefit yourselves while you show aversion to Him and turn a blind eye to Him to harm yourselves. ﴿And no one remembers﴾ that is a complete remembrance - by what has been indicated by the manifestation - so he compares it to the resurrection of one who has been consumed by the creatures and has perished in the earth. ﴿Except for one who turns back﴾ meaning he has the capacity for renewal at all times to return to the evidence by being inclined towards gentleness with the evidence wherever it leans. He is not bound by a rigid oath that he is accustomed to, nor is he diverted from it at all, nor does he listen to what is said or what has been said, even if all evidence were to stand against his speech.

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