Surah 40

Surah 40:1

"Ḥā’ Mīm."

Amid a charged encounter between Moses and Pharaoh, with Haman and Korah looking on, a believer from Pharaoh’s family urges his people to pay attention to the signs of Allah. Like the believer in this story, the entire sūra warns people about the harsh retribution that comes to those who ignore the signs.
Christians may well wonder how to think of such additions to well-known biblical narratives. Are these additions “sent down” from Allah, as the Quran repeatedly claims, or are they embellishments from a human imagination?

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

– Ḥā’ Mīm. The sending down of the Book is from God
This is the first in a series of seven sūras that start with the Arabic letters Ḥā’ Mīm. On these disconnected letters, see the comment at 2.1.
The sūra begins with the assertion that the “Book” is “sent down” (tanzīl) from Allah.

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