Tafsir for verse: 44:42
إِلَّا مَن رَّحِمَ ٱللَّهُۚ إِنَّهُۥ هُوَ ٱلۡعَزِيزُ ٱلرَّحِيمُ ٤٢ ﴿42
42except the One on whom Allah has mercy. Of course, He is the All-Mighty, the Very-Merciful.
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Commentary

And when He negated the sufficiency, He made an exception from it by saying: "Except for whom Allah has mercy." This means that the Most Great King intends to honor them. They are the believers who intercede for one another by the permission of Allah in intercession for any of them. He honors the intercessor by accepting his intercession and honors him by accepting the intercession for him. And when what has preceded indicates the completeness of ability in honoring and taking vengeance, and that honoring may occur out of weakness, He stated this to negate that and to affirm the completeness of the necessary ability, emphasizing that it should not be made the focal point and that the fingers should not be clasped upon it. And because their associating partners with Him and their denying the resurrection entails denying that: "Indeed, He is" meaning: alone, "the Mighty" meaning: the invulnerable, whose honor is not diminished by pardon or punishment. Rather, that is evidence of His might; for He does what He wills with whom He wills without concern for anyone. And when the Mighty may not show mercy, He said: "the Most Merciful" meaning: the One whose might does not prevent Him from honoring whom He wills.

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