The Forgiver
هُوَ ٱلَّذِى يُرِيكُمْ ءَايَـٰتِهِۦ وَيُنَزِّلُ لَكُم مِّنَ ٱلسَّمَآءِ رِزْقًا ۚ وَمَا يَتَذَكَّرُ إِلَّا مَن يُنِيبُ
It is He who shows you His signs and sends down to you from the sky, provision. But none will remember except he who turns back [in repentance].
Nearby ayahs help place verse 40:13 in sequence and meaning.
قَالُوا۟ رَبَّنَآ أَمَتَّنَا ٱثْنَتَيْنِ وَأَحْيَيْتَنَا ٱثْنَتَيْنِ فَٱعْتَرَفْنَا بِذُنُوبِنَا فَهَلْ إِلَىٰ خُرُوجٍ مِّن سَبِيلٍ
They will say, "Our Lord, You made us lifeless twice and gave us life twice, and we have confessed our sins. So is there to an exit any way?"
ذَٰلِكُم بِأَنَّهُۥٓ إِذَا دُعِىَ ٱللَّهُ وَحْدَهُۥ كَفَرْتُمْ ۖ وَإِن يُشْرَكْ بِهِۦ تُؤْمِنُوا۟ ۚ فَٱلْحُكْمُ لِلَّهِ ٱلْعَلِىِّ ٱلْكَبِيرِ
[They will be told], "That is because, when Allah was called upon alone, you disbelieved; but if others were associated with Him, you believed. So the judgement is with Allah, the Most High, the Grand."
فَٱدْعُوا۟ ٱللَّهَ مُخْلِصِينَ لَهُ ٱلدِّينَ وَلَوْ كَرِهَ ٱلْكَـٰفِرُونَ
So invoke Allah, [being] sincere to Him in religion, although the disbelievers dislike it.
رَفِيعُ ٱلدَّرَجَـٰتِ ذُو ٱلْعَرْشِ يُلْقِى ٱلرُّوحَ مِنْ أَمْرِهِۦ عَلَىٰ مَن يَشَآءُ مِنْ عِبَادِهِۦ لِيُنذِرَ يَوْمَ ٱلتَّلَاقِ
[He is] the Exalted above [all] degrees, Owner of the Throne; He places the inspiration of His command upon whom He wills of His servants to warn of the Day of Meeting.