The Forgiver
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.
Nearby ayahs help place verse 40:3 in sequence and meaning.
حمٓ
Ha, Meem.
تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ
The revelation of the Book is from Allah, the Exalted in Might, the Knowing.
مَا يُجَـٰدِلُ فِىٓ ءَايَـٰتِ ٱللَّهِ إِلَّا ٱلَّذِينَ كَفَرُوا۟ فَلَا يَغْرُرْكَ تَقَلُّبُهُمْ فِى ٱلْبِلَـٰدِ
No one disputes concerning the signs of Allah except those who disbelieve, so be not deceived by their [uninhibited] movement throughout the land.
كَذَّبَتْ قَبْلَهُمْ قَوْمُ نُوحٍ وَٱلْأَحْزَابُ مِنۢ بَعْدِهِمْ ۖ وَهَمَّتْ كُلُّ أُمَّةٍۭ بِرَسُولِهِمْ لِيَأْخُذُوهُ ۖ وَجَـٰدَلُوا۟ بِٱلْبَـٰطِلِ لِيُدْحِضُوا۟ بِهِ ٱلْحَقَّ فَأَخَذْتُهُمْ ۖ فَكَيْفَ كَانَ عِقَابِ
The people of Noah denied before them and the [disbelieving] factions after them, and every nation intended [a plot] for their messenger to seize him, and they disputed by [using] falsehood to [attempt to] invalidate thereby the truth. So I seized them, and how [terrible] was My penalty.