Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(He is the First) before the appearance of all things, (and the Last) after the disappearance of all things, (and the Outward) above all things (and the Inward) in all things; (and He is Knower of all things) that is to say, He is the First means: He is the Living, the preeternal; He was before all that which Allah gave life to; the Last means: He is the Living and Eternally subsistent and will remains after He takes life from all that which Allah has given life to; the Outward means: He is the Conqueror and there is none that can conquer Him; while the Inward means: He is the One Who has knowledge of the inward and outward without there being anyone to inform Him; and it is also said that this means: He is the One Who puts ahead any that is first and the One Who puts last any that is last, before He created any creation; and He will subsist after the annihilation of everything He created, and He is the Living, the Subsistent Who will never die or be annihilated, and He is Aware of all things from first to last, inward or outward.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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