The Forgiver
وَقَالَ رَبُّكُمُ ٱدْعُونِىٓ أَسْتَجِبْ لَكُمْ ۚ إِنَّ ٱلَّذِينَ يَسْتَكْبِرُونَ عَنْ عِبَادَتِى سَيَدْخُلُونَ جَهَنَّمَ دَاخِرِينَ
And your Lord says, "Call upon Me; I will respond to you." Indeed, those who disdain My worship will enter Hell [rendered] contemptible.
Nearby ayahs help place verse 40:60 in sequence and meaning.
وَمَا يَسْتَوِى ٱلْأَعْمَىٰ وَٱلْبَصِيرُ وَٱلَّذِينَ ءَامَنُوا۟ وَعَمِلُوا۟ ٱلصَّـٰلِحَـٰتِ وَلَا ٱلْمُسِىٓءُ ۚ قَلِيلًا مَّا تَتَذَكَّرُونَ
And not equal are the blind and the seeing, nor are those who believe and do righteous deeds and the evildoer. Little do you remember.
إِنَّ ٱلسَّاعَةَ لَـَٔاتِيَةٌ لَّا رَيْبَ فِيهَا وَلَـٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يُؤْمِنُونَ
Indeed, the Hour is coming - no doubt about it - but most of the people do not believe.
ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَـٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ
It is Allah who made for you the night that you may rest therein and the day giving sight. Indeed, Allah is full of bounty to the people, but most of the people are not grateful.
ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ خَـٰلِقُ كُلِّ شَىْءٍ لَّآ إِلَـٰهَ إِلَّا هُوَ ۖ فَأَنَّىٰ تُؤْفَكُونَ
That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded?