Taha 20:5

<h2>Which was revealed at Makkah</h2><p>بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ</p><p>In the Name of Allah, the Most Gracious, the Most Merciful.</p><h2>The Qur'an is a Reminder and a Revelation from Allah</h2><p>We have already discussed the separated letters at the beginning of Surah Al-Baqarah, so there is no need to repeat its discussion here. Allah says,</p><p>مَآ أَنَزَلْنَا عَلَيْكَ الْقُرْءَانَ لِتَشْقَى</p><p>(We have not sent down the Qur'an unto you to cause you distress,) Juwaybir reported that Ad-Dahhak said, "When Allah sent the Qur'an down to His Messenger , he and his Companions adh- ered to it. Thus, the idolators of the Quraysh said, `This Qur'an was only reve- aled to Muhammad to cause him distress.' Therefore, Allah revealed,</p><p>طه - مَآ أَنَزَلْنَا عَلَيْكَ الْقُرْءَانَ لِتَشْقَى - إِلاَّ تَذْكِرَةً لِّمَن يَخْشَى</p><p>(Ta Ha. We have not sent down the Qur'an unto you to cause you distress, but only as a Reminder to those who fear (Allah).) The matter is not like the people of falsehood claim. Rather, whomever Allah gives knowledge to, it is because Allah wants him to have an abundance of good. This like what is confirmed in the Two Sahihs on the authority of Ibn Mas`ud, who said that the Messenger of Allah ﷺ said,</p><p>«مَنْ يُرِدِ …

The Beneficent One, Who is established on the Throne.

(Allah) Most Gracious is firmly established on the throne (of authority).

The Most Beneficent (Allah) Istawa (rose over) the (Mighty) Throne (in a manner that suits His Majesty).

The Most Merciful; on the Throne He settled.