﴿ تَنزِيلَ ٱلْعَزِيزِ ٱلرَّحِيمِ ﴾

“by [virtue of] what is being bestowed from on high by the Almighty, the Dispenser of Grace,”

A revelation from the Mighty in His kingdom the Merciful to His creatures tanzīla’l-‘azīzi’l-rahīm is the predicate of an implicit subject namely al-qur’ān