Here the path is attributed to Allah, whereas in Sūrat al-Fātiḥah it is attributed to others: “the path of those upon whom You have bestowed favor” (1:7). There is no conflict between the two attributions. When it is linked to Allah, that is because He Himself ordained the path for His servants and because it ultimately leads to Him. When it is linked to people—“the path of those upon whom You have bestowed favor”—that is because they are its adherents and travelers. The two links therefore differ, and for that reason the expression may rightly be connected to Allah at one time and to people at another.

Concerning His words, “Surely, to Allah all matters return” (al-Shūrā 42:53), the term “matters” here means affairs of every kind. All affairs—worldly and otherworldly, legislative and cosmic—return to Allah, exalted is He. Thus the creation has no final refuge but their Lord in every circumstance and in all their religious and worldly concerns, as He says: “Whatever you differ about, its judgment rests with Allah” (al-Shūrā 42:10). The same applies to cosmic affairs: “Say, ‘In whose hand is the dominion of all things? He shelters, and none can shelter against Him, if you but knew?’ They will say, ‘It is Allah’s’” (al-Muʾminūn 23:88–89).

The sentence opens with alā (“Behold”)—a call demanding attention and underscoring importance—and the prepositional phrase “to Allah” is placed first to indicate exclusivity: to Allah alone, to none other, do all matters return.

I have written this brief introduction according to what Allah has made easy, dictated by the heart. Allah alone guides to the path of rectitude.

Explanation

The author says, “I have written this introduction,” and with the word muqaddimah (introduction) both forms are permissible