Surah 40:2
"The sending down of the Book is from God, the Mighty, the Knowing,"
– 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