Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
And from his own narration on the authority of Ibn 'Abbas that he said in the explanation of the saying of Allah, Exalted is He, (Alif. Lam. Ra.): '(Alif. Lam. Ra.) Allah says: I am Allah, I see what you do and what you say. That which Muhammad (pbuh) recites unto you is My speech; it is also said that (Alif. Lam. Ra.) is an oath that Allah swore by. (These are verses of the Scripture that maketh plain) this surah, or verses of the Qur'an, expounds the lawful and unlawful, the commands and prohibitions.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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