ߞߘߐ ߟߎ߬ ߘߟߊߡߌ߬ߘߊ߬ߟߌ ߟߝߊߙߌ ߘߏ߫ 40 ߝߐߘߊ ߘߏ߫ ߛߎ߬ߡߊ߲߬ߝߍ ߝߐߘߊ - ߊ߲߬ߞߌ߬ߟߋ߬ߞߊ߲ ߘߟߊߡߌߘߊ - ߞߓ. ߥߊ߬ߟߌ߯ߘ ߓߊߟߌߤߊߛ߭ ߊ.ߟߑߊ߳ߺߊߡߑߙߌ߮ ߓߟߏ߫ - ߞߎ߬ߙߣߊ߬ ߞߟߊߒߞߋ ߔߘߋߞߎ

ߟߝߊߙߌ ߘߏ߫: 40

أَلَمۡ تَعۡلَمۡ أَنَّ ٱللَّهَ لَهُۥ مُلۡكُ ٱلسَّمَٰوَٰتِ وَٱلۡأَرۡضِ يُعَذِّبُ مَن يَشَآءُ وَيَغۡفِرُ لِمَن يَشَآءُۗ وَٱللَّهُ عَلَىٰ كُلِّ شَيۡءٖ قَدِيرٞ

(40) Did you^[1177] not know that to Allah belongs the dominion of the Heavens and Earth, He Punishes whoever He wills and forgives whoever He wills—Allah is verily Able over everything.

[1177] The addressee here is singular. It could mean the Prophet (ﷺ) and by the same token anyone who is legally competent (mukallaf) or the person who thinks lightly of theft and other such felonies (cf. Abū Ḥayyān, al-Qurṭubī, al-Baghawī).