Tafseer Ibn Kathir of AL HASYR [22]

هُوَ اللَّهُ الَّذِي لَا إِلَهَ إِلَّا هُوَ عَالِمُ الْغَيْبِ وَالشَّهَادَةِ هُوَ الرَّحْمَنُ الرَّحِيمُ

He is Allah , other than whom there is no deity, Knower of the unseen and the witnessed. He is the Entirely Merciful, the Especially Merciful.