Tafsir Ibn Abbas: Ghafir, Ayah 1
حمٓ
Ha, Meem.
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بسم1x
ٱلله1x
ٱلرحمن1x
ٱلرحيم1x
حم1x
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Hā mīm God knows best what He means by these letters.
Ibn Abbas Commentary
And from his narration on the authority of Ibn 'Abbas that he said regarding the interpretation of Allah's saying (Ha. Mim.): '(Ha. Mim.) He says: He has decreed or explained that which will happen until the Day of Judgement; it is also said that this is an oath by which Allah swore.