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Ash-Shu'araa • EN-TAFSIR-IBN-ABBAS
﴿ وَإِنَّ رَبَّكَ لَهُوَ ٱلْعَزِيزُ ٱلرَّحِيمُ ﴾
“But, verily, thy Sustainer - He alone - is almighty, a dispenser of grace!”
(And lo! thy Lord! He is indeed the Mighty) in retribution against the disbelievers, (the Merciful) towards the believers.