When the conclusion of the previous one was the affirmation of perfection for Allah by His truthfulness in His promise and warning by sending each group to the abode He has prepared for them, it is established that the book which contains that from Him is complete in might, perfect in knowledge, and encompasses all attributes of perfection. He said: ﴿The revelation of the book﴾, meaning the comprehensive one of limits, rulings, knowledge, and honor for all that is needed by sending it down gradually according to the interests and the facilitation for the rigid and limited understandings, and the training for the insightful minds in the atmosphere of meanings and the soaring. ﴿From Allah﴾, meaning the one that encompasses all attributes of perfection. And since the focus here is more on the might and knowledge among all attributes, because the context is to affirm the truthfulness of the promise and warning, He said: ﴿The Mighty, the All-Knowing﴾.

And Imam Abu Ja'far ibn al-Zubayr said: When glorified is He, He began the Surah of Az-Zumar with sincerity and mentioned its reason, and the bearer by the permission of Allah upon him, which is the Book. He followed that with a compensation by mentioning those upon whose description Surah Sad was built, and the verses continued in that aim until He reproached them with what glorified is He struck as a clarifying example in His saying: ﴿Allah strikes a parable: a man in which there are disputing partners and a man who is at peace with a man﴾ [Az-Zumar: 29]. He described the partners with disputation, as by this aim it becomes clear that there is no continuation of intention for any of them. He mentioned the ugliness of their excuse by their saying: ﴿We do not worship them except that they may bring us closer to Allah﴾ [Az-Zumar: 3]. Then the Exalted followed that with the informing of His overpowering and might, so that no forsaken one may be deluded by a deviation of command from His hand and His overpowering. Allah, the Exalted said: ﴿Is not Allah sufficient for His servant?﴾ [Az-Zumar: 36] - until His saying: ﴿Is not Allah the Exalted, the Avenger?﴾ [Az-Zumar: 37]. Then He followed that with the state of their partners, that they do not harm nor benefit, saying: ﴿Say, 'Have you considered what you invoke besides Allah? If Allah intends for me harm, are they the ones who can remove His harm? Or if He intends for me mercy, are they the ones who can withhold His mercy?﴾ [Az-Zumar: 38]. Then He followed this with what is suitable for it from the evidences of His might, saying: ﴿Say, 'To Allah belongs all intercession'﴾ [Az-Zumar: 44] ﴿Say, 'O Allah, Creator of the heavens and the earth, Knower of the unseen and the witnessed'﴾ [Az-Zumar: 46] ﴿Did they not know (p-4) that Allah extends provision for whom He wills and restricts?﴾ [Az-Zumar: 52] ﴿Allah is the Creator of all things﴾ [Az-Zumar: 62] ﴿To Him belong the keys of the heavens and the earth﴾ [Az-Zumar: 63]. Then He admonished them and reprimanded them for their ignorance, saying: ﴿So do you command me to worship other than Allah, O ignorant ones?﴾ [Az-Zumar: 64]. Then He, the Exalted said: ﴿And they did not appraise Allah with true appraisal, while the earth altogether will be in His grip on the Day of Resurrection, and the heavens will be folded in His right hand﴾ [Az-Zumar: 67]. Then He followed that with mentioning the effects of might and overpowering, mentioning the blowing in the horn for the striking down, then the blowing for resurrection and recompense, and the fate of the two groups. Blessed is the One who is unique in might and overpowering. When these verses of the effects of His might and overpowering have concluded, I followed that with His saying, glorified and exalted is He: ﴿Ha. Mim﴾ [Ghafir: 1] ﴿The revelation of the Book is from Allah, the Exalted, the All-Knowing﴾. He mentioned among His names, glorified is He, these two great names as a reminder of His uniqueness in what they necessitate, and that He is the Exalted, the True, the Overpowering over creation, for His knowledge, the Exalted, of the aspects of wisdom that are hidden from creation, which delayed the inevitable recompense for the Hereafter, and made this world a place of trial and testing, while He overpowers all in both abodes together, and they are not outside His dominion and overpowering. Then He, the Exalted said: ﴿Forgiver of sin and Accepter of repentance﴾ [Ghafir: 3] as a reassurance for those who responded with His praise, and turned to Him with His kindness, and in accordance with the ruling of mercy and its predominance. Then He said: ﴿Severe in punishment, Possessor of bounty﴾ [Ghafir: 3] so that the believer may take from the necessary aspects of his servitude the fear and hope, and He surrounded His saying ﴿Severe in punishment﴾ [Ghafir: 3] with His saying ﴿Forgiver of sin and Accepter of repentance﴾ [Ghafir: 3] and His saying ﴿Possessor of bounty﴾ [Ghafir: 3]. And He indicated, glorified is He, with His saying - ﴿So let not their movement throughout the land deceive you﴾ [Ghafir: 4] - to His previous saying ﴿And We inherited the earth﴾ [Az-Zumar: 74] as if He is estimating: if (p-5) the outcome is for you and your followers, then there is no harm upon you from their movement throughout the land. Then He clarified that their state in this is like the state of the nations before them, and their arguing about the signs is like their arguing, and that this is due to what has been decreed upon them of the word of punishment, and it has preceded for them in the Mother of the Book - the end.