Tafsir for verses: 46:1, 46:2, 46:3
حمٓ ١ ﴿1﴾ تَنزِيلُ ٱلۡكِتَٰبِ مِنَ ٱللَّهِ ٱلۡعَزِيزِ ٱلۡحَكِيمِ ٢ ﴿2﴾ مَا خَلَقۡنَا ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضَ وَمَا بَيۡنَهُمَآ إِلَّا بِٱلۡحَقِّ وَأَجَلٖ مُّسَمّٗىۚ وَٱلَّذِينَ كَفَرُواْ عَمَّآ أُنذِرُواْ مُعۡرِضُونَ ٣ ﴿3﴾
1Hā Mīm . 2This is revelation of the book from Allah, the All-Mighty, the All-Wise. 3We did not create the heavens and the earth but with true purpose and for a specified term. But those who disbelieve are averse to what they are warned of.
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Commentary

Meccan [except for verses 10, 15, and 35 which are Medinan] and its verses are 34, and it is said 35 verses [revealed after Al-Jathiya]. 'In the name of Allah, the Most Gracious, the Most Merciful.' Except by the truth, except for a creation mixed with wisdom and the correct purpose, and with the determination of a specified term to which it ends, which is the Day of Resurrection. And those who disbelieved are turning away from what they were warned of, from the terror of that day to which every creation must come to an end. They do not believe in it and do not care about preparing for it. It is possible that what is meant is a source, meaning: regarding their warning of that day.

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