Tafsir alJalalayn Sura غافر Ayah No. 3

Forgiver of sins, for believers, and Accepter of repentance, from them (al-tawb is the verbal noun), Severe in punishment, of disbelievers — in other words, One Who makes it severe for them — One of [abundant] bounty, bestower of abundant grace — God is eternally possessed of all of these attributes, and so the annexation construction using the derivatives [of these attributes] is for the purposes of characterisation, as in the case of the last. There is no god except Him; to Him is the journeying, the [ultimate] return.

Tafsir al-Jalalayn, trans. Feras Hamza
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غَافِرِ ٱلذَّنبِ وَقَابِلِ ٱلتَّوْبِ شَدِيدِ ٱلْعِقَابِ ذِي ٱلطَّوْلِ لاَ إِلَـٰهَ إِلاَّ هُوَ إِلَيْهِ ٱلْمَصِيرُ
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-Ghâfir ( غافر )