(14) “To Allah belongs the dominion of the heavens and the earth. He forgives whom He wills and punishes whom He wills. And Allah is Ever-Forgiving, Most Merciful.”

That is, He Most High alone possesses the dominion of the heavens and the earth, disposing of them as He wills through His decrees of providence, His religious rulings, and His judgments of recompense. He therefore mentions the recompense arising from the religious rulings, saying, “He forgives whom He wills”—namely, those who carry out ⦗793⦘ what Allah has commanded them—and “punishes whom He wills,” from among those who neglect Allah’s commands. “And Allah is Ever-Forgiving, Most Merciful.” That is, forgiveness and mercy are abiding attributes from which He is never separated. At all times, He continues to forgive sinners, pardon those who err, accept the repentance of those who repent, and pour forth His abundant goodness by night and by day.