غَافِرِ ٱلذَّنبِ وَقَابِلِ ٱلتَّوۡبِ شَدِيدِ ٱلۡعِقَابِ ذِى ٱلطَّوۡلِ ۖ لَآ إِلَٰهَ إِلَّا هُوَ ۖ إِلَيۡهِ ٱلۡمَصِيرُ
Who forgiveth sin, accepteth repentance, is strict in punishment, and hath a long reach (in all things). there is no god but He: to Him is the final goal.<br/>
Forgiver of sins, for believers, and Accepter of repentance, from them (al-tawb is the verbal noun), Severe in punishment, of disbelievers - in other words, One Who makes it severe for them - One of [abundant] bounty, bestower of abundant grace - God is eternally possessed of all of these attributes, and so the annexation construction using the derivatives [of these attributes] is for the purposes of characterisation, as in the case of the last. There is no god except Him; to Him is the journeying, the [ultimate] return.