Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(The Forgiver of sin) He forgives the sins of those who say: "there is no deity except Allah", (the Acceptor of repentance) He accepts those who repent of idolatry, (the Stern in punishment) regarding those who die as idolaters, (the Bountiful) the Possessor of favour and grace and independence from need; that is to say he has favours and graces for those who believe in him and is independent from need of those who disbelieve in Him. (There is no God) who does this (save Him. Unto Him is the journeying) to Him is the journeying of those who believe in Him as well as of those who do not believe in Him.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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