غَافِرِ ٱلذَّنۢبِ وَقَابِلِ ٱلتَّوْبِ شَدِيدِ ٱلْعِقَابِ ذِى ٱلطَّوْلِ ۖ لَآ إِلَٰهَ إِلَّا هُوَ ۖ إِلَيْهِ ٱلْمَصِيرُ
Ghaafiriz zambi wa qaabilit tawbi shadeedil 'iqaabi zit tawli laaa ilaaha illaa Huwa ilaihil maseer
The forgiver of sin, acceptor of repentance, severe in punishment, owner of abundance. There is no deity except Him; to Him is the destination.

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Tafsir

81%59%56%Al-JalalaynIbn AbbasIbn Kathir
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Forgiver of sins for believers and Accepter of repentance from them al-tawb is the verbal noun Severe in punishment of disbelievers — in other words One Who makes it severe for them — One of abundant bounty bestower of abundant grace — God is eternally possessed of all of these attributes and so the annexation construction using the derivatives of these attributes is for the purposes of characterisation as in the case of the last. There is no god except Him; to Him is the journeying the ultimate return.

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About Quran 40:3