Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
And from his own chain of transmitters on the authority of Ibn 'Abbas that he said in the explanation of Allah's words (Alif. Lam. Ra.): '(Alif. Lam. Ra.) He says: I am Allah: I see what you say and do; it is also said that it is an oath by which Allah swore. ((This is) a Scripture which We have revealed unto thee (Muhammad)) with which We have sent Gabriel to you (that thereby thou mayst bring forth mankind) that you may call the people of Mecca (from darkness unto light) to leave disbelieve and accept faith, (by the permission of their Lord) you call them by the command of their Lord, (unto the path) to Religion (of the Mighty) in His retribution against those who do not believe, (the Owner of Praise) in the eyes of him who professes His divine Oneness; it is also said that this means: the Praised One in His acts.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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