Tafseer Ibn Kathir of AL MU'MIN [1]

1. Ha Mim. 2. The revelation of the Book is from Allah, the Almighty, the All-Knower. 3. The Forgiver of sin, the Acceptor of repentance, the Severe in punishment, the Bestower. La ilaha illa Huwa, to Him is the final return.) We have already discussed the individual letters at the beginning of Surat Al-Baqarah, and there is no need to repeat the discussion here. In a Hadith recorded by Abu Dawud and At-Tirmidhi from one who heard it from the Messenger of Allah , it says:

(When you go to bed tonight, recite Ha Mim, La Yunsarun.)'' Its chain of narrators is Sahih.

(The revelation of the Book is from Allah, the Almighty, the All-Knower.) means, this book -- the Qur'an -- is from Allah, the Owner of might and knowledge, Who cannot be overtaken and from Whom nothing is hidden, not even an ant concealed beneath many layers.

(The Forgiver of sin, the Acceptor of repentance,) means, He forgives sins that have been committed in the past, and He accepts repentance for sins that may be committed in the future, from the one who repents and submits to Him.

(the Severe in punishment,) means, to the one who persists in transgression and prefers the life of this world, who stubbornly turns away from the commands of Allah and commits sin. This is like the Ayah:

(Declare unto My servants that truly I am the Oft-Forgiving, the Most-Merciful. And that My torment is indeed the most painful torment.) (15:49-50). These two attributes (mercy and punishment) are often mentioned together in the Qur'an, so that people will remain in a state of both hope and fear.

(the Bestower.) Ibn `Abbas, may Allah be pleased with him, said, ”This means He is Generous and Rich (Independent of means).'' The meaning is that He is Most Generous to His servants, granting ongoing blessings for which they can never sufficiently thank Him.

(And if you would count the favors of Allah, never could you be able to count them...) (16:18).

(La ilaha illa Huwa) means, there is none that is equal to Him in all His attributes; there is no God or Lord besides Him.

(to Him is the final return.) means, all things will come back to Him and He will reward or punish each person according to his deeds.

(and He is Swift at reckoning) (13:41).