40.3. The Forgiver of sins, and the Accepter of repentance; yet severe in retribution, limitless in His bounty. There is no deity but He. To Him is the homecoming.

غَافِرِ الذَّنبِ وَقَابِلِ التَّوْبِ شَدِيدِ الْعِقَابِ ذِي الطَّوْلِ لَا إِلَهَ إِلَّا هُوَ إِلَيْهِ الْمَصِيرُ

3. The Forgiver of sins, and the Accepter of repentance; yet severe in retribution, limitless in His bounty. There is no deity but He. To Him is the homecoming.1


1. This is a perfectly balanced argument that encourages people to believe and do good, righteous deeds as well as refraining from unbelief or associating partners with God or any transgression. The verse gives great hope by mentioning that God forgives sins and accepts repentance, and thus calls people to repent and mend their ways. It also discourages people from committing any unforgivable sin, such as disbelieving or associating partners with God, unless one repents of it and believes. Then, by mentioning that God is limitless in His bounty and the only God, to Whose Presence all humankind will finally return, it exhorts them to believe and do good, righteous deeds in order that they may receive abundant provision from God (see 39: 61, note 18) in both worlds.