“Rather, it is clear verses preserved in the hearts of those who have been given knowledge. None deny Our verses except the wrongdoers. They say, ‘Why have signs not been sent down to him from his Lord?’ Say, ‘The signs are only with Allah, and I am only a clear warner.’ Is it not enough for them that We have sent down to you the Book, recited to them? Surely in that is mercy and a reminder for a people who believe. Say, ‘Allah is sufficient as a witness between me and you. He knows whatever is in the heavens and the earth. Those who believe in falsehood and disbelieve in Allah—they are the losers.’”
Regarding His saying, “Rather, it is clear verses,” al-Hasan said: This means that the Quran is clear verses, “preserved in the hearts of those who have been given knowledge”—that is, the believers who have committed the Quran to memory.
Ibn Abbas, may Allah be pleased with him, and Qatada said: Rather, it means Muhammad, peace and blessings be upon him: he is one whose clear signs are preserved in the hearts of those among the People of the Book who have been given knowledge, because they find his description and characteristics in their Scriptures. (1) “None deny Our verses except the wrongdoers.”
“They say, ‘Why have signs not been sent down to him from his Lord?’” That is, as signs had been sent down to the prophets before him. Ibn Kathir, Hamza, al-Kisa’i, and Abu Bakr recited it in the singular: “a sign”; while the others recited, “signs from his Lord,” as indicated by His saying: “Say, ‘The signs are only with Allah,’” who is able to send them; whenever He wills, He sends them. “And I am only a clear warner”: I warn the people of disobedience of the Fire; the sending down of signs is not in my hands.
“Is it not enough for them?” This is the response to their statement, “Why have signs not been sent down to him from his Lord?” He said: “Is it not enough for them that We have sent down to you the Book, recited to them?” [That is: Is the Quran, recited to them, not sufficient for them as a sign?] (2) “Surely in that”—in sending down the Quran—“is mercy and a reminder for a people who believe”: that is, a reminder and admonition for whoever believes in it and acts upon it.
“Say, ‘Allah is sufficient as a witness between me and you’”—that I am His Messenger and that this Quran is His Book. “He knows whatever is in the heavens and the earth. Those who believe in falsehood”: Ibn Abbas said, this means belief in other than Allah. Muqatil said: it means worshipping Satan. “And disbelieve in Allah—they are the losers.”