Tafsir for verses: 40:1, 40:2, 40:3
حمٓ ١ ﴿1 تَنزِيلُ ٱلۡكِتَٰبِ مِنَ ٱللَّهِ ٱلۡعَزِيزِ ٱلۡعَلِيمِ ٢ ﴿2 غَافِرِ ٱلذَّنۢبِ وَقَابِلِ ٱلتَّوۡبِ شَدِيدِ ٱلۡعِقَابِ ذِي ٱلطَّوۡلِۖ لَآ إِلَٰهَ إِلَّا هُوَۖ إِلَيۡهِ ٱلۡمَصِيرُ ٣ ﴿3
1Hā Mīm . 2This is revelation of the Book from Allah, the Mighty, the All-Knowing, 3the One who forgives sins and accepts repentance, the One who is severe in punishment, the One who is the source of all power. There is no god but He. To Him is the ultimate return (of all).
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Commentary

Makkah. Al-Hasan said: Except for His saying, "And glorify the praises of your Lord," because the prayers were revealed in Medina. It has been said regarding all the Al-Hawameem that they are Makki: from Ibn Abbas and Ibn Al-Hanifiyah, and they are eighty-five verses. It has been said that there are eighty-two [revealed after Az-Zumar]. 'In the name of Allah, the Most Gracious, the Most Merciful.'

It was recited with the inclination of the letter 'Ha' and its emphasis, and with the mīm being either silent or opened. The reason for the opening is the movement due to the meeting of the two silent letters, and preferring the lightest of the movements, like 'where' and 'how', or the accusative by implying 'read', and preventing the inflection due to femininity and definiteness, or for definiteness and that it is on the pattern of foreign words like Qabil and Habil.

Al-Tawb and Al-Thawb and Al-Awb: are sisters in meaning of return, length, favor, and increase. It is said: So-and-so has length over So-and-so, and favor. It is said: He prolonged over him and he favored him, if he gives favor.

If you say: How did these attributes differ in definiteness and indefiniteness, while the described is definite which necessitates that its like be definite? I say: As for 'The Forgiver of sin' and 'The Acceptor of repentance', they are both definite, because they do not imply the occurrence of the two actions, and that He forgives sin and accepts repentance now or tomorrow until they are in the estimation of separation, so their addition is not real, but rather it is intended to affirm that and its permanence, thus their ruling is like that of the God of creation and the Lord of the Throne.

As for 'Severe in punishment', its matter is problematic, because it is in the estimation: 'His punishment is severe' which does not detach from this estimation, and Al-Zajjaj made it an alternative. In its being an alternative alone among the attributes, there is a clear novelty. The correct view is to say: When this one indefinite noun was encountered among these definites, it indicated that all of them are alternatives and not descriptions. An example of this is a poem whose feet are all on the pattern of 'Muf'ta'il', it is ruled that it is from the meter of Al-Rajaz, if one part of it falls on 'Muf'ta'il', it would be from Al-Kamil.

[Muhammad said: "If you say, why did these attributes differ in definiteness and indefiniteness while the described is definite which necessitates that its like be definite? He answered that 'The Forgiver of sin' and 'The Acceptor of repentance' are both definite, because they are necessary attributes, and not for the occurrence of the action until they are in the present or future, but their addition is real. As for 'Severe in punishment', there is no doubt that its addition is not real, meaning: because it is from the attributes that resemble, and its addition can never be purely so. His speech returned: And Al-Zajjaj made it an alternative alone, and the separation of the alternative among the attributes has a clear novelty. The correct view is to say: All of them are alternatives and not descriptions, due to the occurrence of this indefinite which cannot be a description, just as if a poem came whose feet are all on the pattern of 'Muf'ta'il', it is ruled to be from the meter of Al-Rajaz, if one part of it falls on 'Muf'ta'il', it would be from Al-Kamil." Ahmad said: This is because the entry of 'Muf'ta'il' into Al-Kamil is possible, because 'Muf'ta'il' can become 'Muf'ta'il' by implication, and the occurrence of 'Muf'ta'il' in Al-Rajaz is not possible, as 'Muf'ta'il' cannot be in it at all. What leads to the combination between them is necessary, just as the jurists rule the specific over the general because it is the way to combine between the two evidences.]

And someone may say: They are attributes, and the definite article was omitted from 'Severe in punishment' to match what precedes it and what follows it in wording. They have altered much of their speech from its rules for the sake of pairing, until they said: What distinguishes the Sahlis from the Analis, so they doubled what is a singular for the sake of what is a pair, as Al-Khalil said in their saying: "What is good for a man like you to do that," and "What is good for a man better than you to do" that it is on the intention of the definite article as was the large crowd on the intention of omitting the definite article, and from what made that easy is the security from confusion and ignorance of the described.

And it may be said: He intentionally made it indefinite, and ambiguous to indicate extreme severity and what is more severe than it for the sake of increased warning. It may also be said: This nuance is the reason for choosing the alternative over the description if the path of substitution is taken. If you say: What about the 'wa' in His saying 'And the Acceptor of repentance'? I say:

In it is a great point, which is the benefit of the gathering for the sinful repentant between two mercies: that he accepts his repentance and writes it for him as an act of obedience. And that he makes it an expiation for sins, as if he had not sinned, as if he said: the Gatherer of forgiveness and acceptance.

It is narrated that Umar, may Allah be pleased with him, missed a man of great strength from the people of Sham, and it was said to him: He has continued in this drink. So Umar said to his scribe: Write, from Umar to so-and-so: Peace be upon you, and I praise Allah to you, there is no deity except Him: In the name of Allah, the Most Gracious, the Most Merciful: Ha-Mim until His saying: To Him is the final destination. And he sealed the letter and said to his messenger: Do not deliver it to him until you find him sober, then he commanded those with him to pray for him for repentance. When the letter reached him, he began to read it and said: Allah has promised me that He will forgive me, and He warned me of His punishment. He did not cease to repeat it until he cried, then he repented and his repentance was good. When Umar was informed of his matter, he said: This is how you should act; if you see your brother has stumbled, then guide him and support him, and pray to Allah for him to repent, and do not be helpers to the devils against him.

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