Translation:

2. A revelation from (Allah) Most Gracious Most Merciful

Notes (Tafseer)

4463. In the last Sura (xl. 2-3) the revelation was described with reference to some of the qualities of Allah from Whom it came. Here it is described mainly with reference to its subject-matter. (1) It brings the Message of Grace and Mercy; (2) it is not merely a book of Dark Sayings, but everything is explained clearly and from various points of view; (3) it is in Arabic, the language of the people among whom it was first promulgated, and therefore easily intelligible to them if they take the trouble to understand; and (4) it opens the way to Forgiveness through Repentance and gives warning of all spiritual Dangers.