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Az-Zumar • BN-TAFSEER-IBN-E-KASEER
﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ تَنزِيلُ ٱلْكِتَٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْحَكِيمِ ﴾
“THE BESTOWAL from on high of this divine writ issues from God, the Almighty, the Wise:”
Please check ayah 39:4 for complete tafsir.