Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
And on his authority from Ibn 'Abbas who said concerning Allah's saying (Alif. Lam Mim. Sad) Allah says: I am Allah Who knows best and is best; it is also said that this is an oath by which Allah swore.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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