the Mu'tazilah, for Allah forgives associating partners with Him when a person repents, and He likewise forgives lesser sins for those who repent. Such forgiveness is therefore not made contingent on His will.

Thus, when speaking of forgiveness for those who repent, the Most High said:

“Say, ‘O My servants who have transgressed against themselves, do not despair of the mercy of Allah. Indeed, Allah forgives all sins. Indeed, He is the All-Forgiving, the Most Merciful.’”

Here He made forgiveness universal and unqualified, for Allah forgives His servant any sin of which he repents. Whoever repents of associating partners with Allah, Allah forgives him; whoever repents of major sins, Allah forgives him. Whatever sin His servant repents of, Allah forgives him. Thus, in the verse concerning repentance, He made forgiveness universal and unqualified, whereas in the other verse He made a distinction and imposed a condition: He singled out associating partners with Him as something He does not forgive, and made forgiveness of anything else contingent on His will. Denial of the Creator is included in associating partners with Him.

This demonstrates the falsity of the view of anyone who categorically affirms forgiveness for every sinner—or considers it possible that no sin will be punished. By mentioning the association of partners with Him, He also draws attention to what is even graver, such as denial of the Creator. For if that view were correct, He would not have stated that He forgives some but not others. If everyone who wronged himself were forgiven without repentance or good deeds that erase sins, He would not have made that forgiveness contingent on His will.

The Most High’s words,

“but He forgives what is less than that for whom He wills,”

are evidence that He forgives some but not others. Thus, both outright denial and a blanket suspension of judgment are invalid.