40:1
حمٓ
Ha, Meem.
The Forgiver
حمٓ
Ha, Meem.
Nearby ayahs help place verse 40:1 in sequence and meaning.
تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ
The revelation of the Book is from Allah, the Exalted in Might, the Knowing.
غَافِرِ ٱلذَّنۢبِ وَقَابِلِ ٱلتَّوْبِ شَدِيدِ ٱلْعِقَابِ ذِى ٱلطَّوْلِ ۖ لَآ إِلَـٰهَ إِلَّا هُوَ ۖ إِلَيْهِ ٱلْمَصِيرُ
The forgiver of sin, acceptor of repentance, severe in punishment, owner of abundance. There is no deity except Him; to Him is the destination.