تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ
Tanzeelul Kitaabi minal laahil Azeezil 'Aleem
The sending down of this Book is from God, the Mighty, the All-Knowing,
Four surahs open with this same clause about the Book's sending down: 39:1, 45:2, 46:2 and this one. The other three all close on the Mighty, the Wise, while here the second name is the All-Knowing, and the sentence keeps running through forgiveness of sin, acceptance of repentance and severity in punishment before it stops. The Book is introduced by way of a description of its sender.