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تَنزِيلَ ٱلْعَزِيزِ ٱلرَّحِيمِ
-Yâ-Sîn ( يس )

Kashf Al-Asrar Tafsir

36:5 The sending down of the Exalted, the Ever-Merciful.
This Qur'an has been sent down by a Lord whose name is the Exalted and the Ever-Merciful. The Exalted is He whom it is difficult to perceive. God is exalted in the sense that there is no perceiving Him; understandings and imaginations do not reach the core of His majesty.
The Pir of the Tariqah said, "O found without being perceived and O face-to-face without being seen! O apparent in hiddenness and hidden in apparentness! Finding You is a day that comes forth suddenly by itself. He who finds You busies himself with neither happiness nor grief. Complete for us the work that cannot be expressed!"
The sending down of the Exalted, the Ever-Merciful. He is both exalted and ever-merciful-exalted for the estranged and ever-merciful toward the faithful. Were He exalted and not ever-merciful, no one would ever find Him, and were He ever-merciful and not exalted, everyone would find Him. He is the exalted so that the unbelievers will not know Him in this world and the ever-merciful so that the faithful will see Him in the afterworld.