Forgiver of sin and Acceptor of repentance; there is no deity except Him; to Him is the destination.
“Forgiver of sin and Acceptor of repentance; there is no deity except Him; to Him is the destination.”
Forgiver of the sins of the sinful, Accepter of the repentance of those of His servants who turn to Him, Severe in retribution against those who do not repent from their sins, One of bounty and grace. There is no being deserving of worship besides Him.
The plain meaning, from Al-Mukhtasar fi at-Tafsir
غَافِرِ ٱلذَّنۢبِ وَقَابِلِ ٱلتَّوْبِ شَدِيدِ ٱلْعِقَابِ ذِى ٱلطَّوْلِ ۖ لَآ إِلَٰهَ إِلَّا هُوَ ۖ إِلَيْهِ ٱلْمَصِيرُ
The forgiver of sin, acceptor of repentance, severe in punishment, owner of abundance. There is no deity except Him; to Him is the destination.
What does Quran 40:3 mean?
These are the opening words of Surah Ghafir, which is named after the first of them. The list is deliberately mixed: forgiver of sin and accepter of repentance, and then severe in punishment, and then the possessor of bounty. Holding them in one breath is the point — the commentators read the severity as belonging to those who do not repent, and the whole verse ends by naming where everyone is going.
Written from Al-Mukhtasar fi at-Tafsir