Tafseer Ibn Kathir of AL MAA-IDAH [118]

إِن تُعَذِّبْهُمْ فَإِنَّهُمْ عِبَادُكَ وَإِن تَغْفِرْ لَهُمْ فَإِنَّكَ أَنتَ الْعَزِيزُ الْحَكِيمُ

If You should punish them - indeed they are Your servants; but if You forgive them - indeed it is You who is the Exalted in Might, the Wise.