Surah 27

Surah 27:30

"Surely it is from Solomon, and surely it (reads): “In the Name of God, the Merciful, the Compassionate."

27.30 – In the name of God, the Merciful, the Compassionate

Solomon’s letter to the queen of Sheba starts with the Islamic basmala.

- from The Quran with Christian Commentary: A Guide to Understanding the Scripture of Islam