Tafsir for verse: 5:40
أَلَمۡ تَعۡلَمۡ أَنَّ ٱللَّهَ لَهُۥ مُلۡكُ ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِ يُعَذِّبُ مَن يَشَآءُ وَيَغۡفِرُ لِمَن يَشَآءُۗ وَٱللَّهُ عَلَىٰ كُلِّ شَيۡءٖ قَدِيرٞ ٤٠ ﴿40
40Do you not know that to Allah alone belongs the kingdom of the heavens and the earth? He punishes whomsoever He wills and forgives whomsoever He wills. Allah is powerful over everything.
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Commentary

And when the meaning of that is that there is no objection to Him - glorified and exalted is He - in anything of that; nor is there any barrier; because His power is complete; He is not like the kings who may be unable to prevent the objections of their followers and subjects from bringing closer some of what they have not directly committed as wrongdoing; and distancing some who have not directly committed good; so how about other than that! He (the Exalted) said - affirming His uniqueness in sovereignty -: ﴿Do you not know that Allah﴾; meaning: the One who has all honor; ﴿has the dominion of the heavens﴾; meaning: over their height; and the elevation of their vastness; and the cessation of the means of what is below them; ﴿and the earth﴾; meaning: that the dominion is exclusive to Him from all impurities.

And when the infliction of punishment is more indicative of power; and the context for it is due to the previous betrayal of the people of the Book; and their disbelief; and the story of the two sons of Adam; and theft; and warfare; and other than that; He presented His saying - justifying His doing as He wills by the completeness of sovereignty; not by other than it for the care of interests; or otherwise -: ﴿He punishes whom He wills﴾; meaning: from the Children of Israel; those who claimed kinship and love; and others; even if he is obedient; meaning: He has the power to do that; because nothing is inappropriate from Him; ﴿and He forgives whom He wills﴾; meaning: even if his action is destructive; because no injustice can be imagined from Him; nor is it permissible for there to be an objection against Him.

And when the estimation is: "because He is capable of that"; He added to it His saying: ﴿And Allah﴾; meaning: the One who encompasses all perfection; ﴿is capable over all things﴾; meaning: anything; ﴿Indeed, He is capable﴾; meaning: He is not like others of the kings who may be unable to bring near their sons; and distance their most hostile enemy; and this necessary matter He concluded with what the occasion called for mentioning of it from the rulings; and he reiterated it in the most complete arrangement to the beginnings of the refutations of their claims in His saying: ﴿But you are merely humans from among those He created﴾ [Al-Ma'idah: 18]; the verse.

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