‘Abd al-‘Azīz transmitted this from Muhammad ibn Jarīr’s commentary, on which he relied. Ibn Jarīr transmits material from this commentary with its chain of transmission. Likewise, al-Bayhaqī narrated it in his explanation of the Most Beautiful Names only through this route. The commentary in question is al-Wālibī’s.

Whether its wording can be reliably attributed to Ibn ‘Abbās, however, is open to question, because al-Wālibī neither heard it from Ibn ‘Abbās nor met him. Rather, the chain of transmission is disconnected: he received it only from Ibn ‘Abbās’s companions. Similarly, al-Suddī also transmits his commentary on the authority of Ibn Mas‘ūd