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وَلِلَّهِ مُلْكُ ٱلسَّمَٰوَٰتِ وَٱلأَرْضِ يَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ وَكَانَ ٱللَّهُ غَفُوراً رَّحِيماً
-Al-Fath ( الفتح )

Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

(And Allah's is the Sovereignty) the stores (of the heavens) rain (and the earth) vegetation. (He forgiveth whom He will) of the believers for committing enormities, out of favour, (and punisheth whom He will) for committing minor sins, in justice; it is also said that this means: He honours whom He will with faith and repentance such that He forgives him and makes die whom He will in a state of disbelief and hypocrisy and then punishes him for it; and it is also said that this means: He forgives whoever deserves to be forgiven and punishes whoever deserves to be punished. (And Allah is ever Forgiving) He always forgives whoever repents of enormous and minor sins, (Merciful) towards whoever dies repentant.

Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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