And when it was established that the word of punishment was true against the disbelievers, that perhaps made them despair of being involved in disbelief after salvation. It led them to believe that their disengagement from disbelief was impossible. And forgiveness – which is the erasure of sin in essence and effect – is contingent upon knowledge of it and the ability to forgive, as well as the attributes resulting from the might of the One who is glorified and exalted. This is indicated by His words, appealing to every sinner and negligent by saying: "The Forgiver of Sin," meaning with repentance and without repentance if He wills. This description is always applicable to Him, for it is knowledge. Al-Samin said: Sibawayh stated that everything whose addition is not pure can be made pure and described by it, except for the resembling attribute. The Kufans did not exclude anything.

And when He made it clear by His prior statement regarding repentance that it is not dependent on it except in the case of polytheism, the polytheists would say: 'We have committed polytheism, killed, and exceeded in sins, so our return will not be accepted; there is no benefit for us in our Islam.' He encouraged them towards repentance by mentioning it and by the conjunction (p-6) with the 'and' indicating the permanence of the description, informing them that He, glorified and exalted is He, is not overwhelmed by any sin. He said: "And Accepts Repentance," and He made the source clear to understand that the least that can be called by the name is sufficient, and making it a generic name like its sisters is more appropriate than making it a plural like dates and a date. And when the emphasis was solely on encouraging what would tempt the excuse of the one who persists in his oppression, He said, stripping away the 'and' so that it does not imply what each feels of conjunction and the resembling attribute of permanence. This indicates the subtlety of His kindness in that His mercy precedes His anger, and that if He were to reveal all that He has of might, He would destroy everyone upon it, as indicated by the mutual action in "And if Allah were to seize the people for their wrongdoing" [An-Nahl: 61]. For when the action is between two, it is more effective: "Severe in punishment," noting that its indefiniteness and ambiguity – as Al-Zamakhshari said – indicate the extreme severity and that there is nothing more severe and bitter than it, for the increase of warning is more hidden than the indication of the 'and' if it were to be presented.

And when He completed the encouragement towards forgiveness and the warning against taking, He followed it with the invitation to virtue. He said, removing the conjunction 'and' because completion does not necessitate exaggeration, and the omission does not detract from the purpose. For indeed, the evidence of reason stands upon the perfection of His attributes, glorified and exalted is He: ﴿The Possessor of Abundance﴾, meaning the vastness of virtue, grace, power, wealth, breadth, and favor. No one resembles Him in any of that, nor can anyone approach Him. Then He explained His ability in all of that by His Oneness, saying: ﴿There is no deity except Him﴾. And when this all resulted from His uniqueness, it certainly produced His saying: ﴿To Him﴾, meaning alone, ﴿Is the Final Destination﴾, meaning in essence in this world, and in reality and essence in the Hereafter. So that each of these attributes may manifest completely, such that there remains no ambiguity in any of that. For it is not correct in wisdom that anyone should oppress the servants and then die in dignity without retribution, causing that oppressed to be lost. For this is a matter that even the least of people would not accept to be among His servants.