Tafseer of The Forgiver · Ghafir · 40:2
The revelation of the Book is from Allah, the Exalted in Might, the Knowing.
Important: The Arabic source text is always authoritative. This translation is a study aid and has not been verified by scholars — do not use it as a basis for religious proof or for deriving rulings (ahkam). When in doubt, always consult the Arabic text and a qualified scholar.
And His statement: ( تَنـزيلُ الْكِتَابِ مِنَ اللَّهِ الْعَزِيزِ الْعَلِيمِ ) (The sending down of the Book is from Allah, the Almighty, the All-Knowing.) Allah, the Exalted, whose praise is exalted, says: From Allah, the Almighty in His retribution against His enemies, the All-Knowing concerning what they perform of deeds and all else, is the sending down of this Book. Thus "al-tanzīl" (the sending down) is placed in the nominative by His statement ( مِنَ اللَّهِ ) (from Allah).