تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ
Tanzeelul Kitaabi minal laahil Azeezil 'Aleem
اس کتاب کا اتارا جانا خدائے غالب ودانا کی طرف سے ہے
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.