Surah Ghafir is Meccan. (1)
In the Name of Allah, the Most Merciful, the Especially Merciful.
“Ha-Mim. (1) The revelation of the Book is from Allah—the Almighty, the All-Knowing, (2) Forgiver of sin, Accepter of repentance, severe in punishment, Possessor of bounty. There is no god worthy of worship except Him; to Him is the final return.” (3)
Regarding His saying, Most High: “Ha-Mim”: the discussion of the disjointed letters has preceded. (2) Al-Suddi related from Ibn Abbas: “Ha-Mim is the Greatest Name of Allah.” Ikrimah narrated from him: “Alif-Lam-Ra, Ha-Mim, and Nun are the separate letters of ‘the Most Merciful.’” (3)
Sa'id ibn Jubayr and Ata al-Khurasani said: “Ha is the opening letter of His names: Hakim, the All-Wise; Hamid, the Praiseworthy; Hayy, the Ever-Living; Halim, the Forbearing; and Hannan, the Most Compassionate. Mim is the opening letter of His names: Malik, the Sovereign; Majid, the Most Glorious; and Mannan, the Bestower of abundant gifts.”
Al-Dahhak and al-Kisa'i said: “Its meaning is: He has decreed what is to occur,” as though they understood it to mean humma, with a dammah on the ha and a doubled mim. (4) Hamzah, al-Kisa'i, and Abu Bakr recited it Him, with a kasrah on the ha, whereas the others recited it with a fathah.
“The revelation of the Book is from Allah—the Almighty, the All-Knowing, Forgiver of sin”: that is, the Concealer of sin; “and Accepter of repentance”