Ghafir 40:3

<h2>The Virtues of the Surahs that begin with Ha Mim</h2><p>Ibn `Abbas, may Allah be pleased with him, said, "Everything has an essence and the essence of the Qur'an is the family of Ha Mim," or he said, "the Ha Mims." Mis`ar bin Kidam said, "They used to be called `the brides'." All of this was recorded by the the Imam, great scholar, Abu `Ubayd Al-Qasim bin Sallam, may Allah have mercy upon him, in his book Fada'il Al-Qur'an. Humayd bin Zanjuyah narrated that `Abdullah, may Allah be pleased with him, said, "The parable of the Qur'an is that of a man who sets out to find a place for his family to stay, and he comes to a place where there is evidence of rainfall. While he is walking about, admiring it, he suddenly comes upon beautiful gardens. He says, `I liked the first traces of rainfall, but this is far better.' It was said to him, `The first place is like the Qur'an, and these beautiful gardens are like the splendor of family of Ha Mim in relation to the rest of the Qur'an'." This was recorded by Al-Baghawi. Ibn Mas`ud, may Allah be pleased with him, said, "When …

The Forgiver of sin, the Accepter of repentance, the Stern in punishment, the Bountiful. There is no Allah save Him. Unto Him is the journeying.

Who forgiveth sin, accepteth repentance, is strict in punishment, and hath a long reach (in all things). there is no god but He: to Him is the final goal.

The Forgiver of sin, the Acceptor of repentance, the Severe in punishment, the Bestower (of favours), La ilaha illa Huwa (none has the right to be worshipped but He), to Him is the final return.

Forgiver of sins, Accepter of repentance, Severe in punishment, Bountiful in bounty. There is no god but He. To Him is the ultimate return.