Tafsir Ibn Abbas: Ash-Shu'araa, Ayah 104

وَإِنَّ رَبَّكَ لَهُوَ ٱلْعَزِيزُ ٱلرَّحِيمُ

And indeed, your Lord - He is the Exalted in Might, the Merciful.

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Ibn Abbas Commentary

(And lo, thy Lord! He is Indeed the Mighty) in retribution against them, (the Merciful) towards the believers.

Scholars offer complementary perspectives

And truly your Lord He is the Mighty the Merciful.

My Lord, and Abu Mu'awiya made an addition:" For it is Allah, the Exalted and Glorious, Who is your Lord."