Tafheem-ul-Quran (En) - Al-Fath : 14
وَ لِلّٰهِ مُلْكُ السَّمٰوٰتِ وَ الْاَرْضِ١ؕ یَغْفِرُ لِمَنْ یَّشَآءُ وَ یُعَذِّبُ مَنْ یَّشَآءُ١ؕ وَ كَانَ اللّٰهُ غَفُوْرًا رَّحِیْمًا
To Allah belongs the Kingdom of the heavens and the earth. He may pardon whomever He wills and punish whomever He wills, and He is All-Forgiving, All -Merciful , 26
26 The mention of Allah's being All-Forgiving and All-Merciful after the foregoing warning, contains in it a subtle aspect of admonition. It means this: 'Even now if you give up your insincere attitude and way of life and adopt sincerity, you will fmd Allah All- Forgiving and All-Merciful. He will forgive you your previous shortcomings and will treat you according to the quality of your sincerity in the future."
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