Al-A'raaf • EN-TAFSIR-IBN-ABBAS
﴿ بِسْمِ ٱللَّهِ ٱلرَّحْمَٰنِ ٱلرَّحِيمِ الٓمٓصٓ ﴾
“Alif. Lam. Mim. Sad.”
And on his authority from Ibn 'Abbas who said concerning Allah's saying (Alif. Lam Mim. Sad) Allah says: I am Allah Who knows best and is best; it is also said that this is an oath by which Allah swore.