Tafsir of Ash-Shu`ara' 26:121-122

{ Indeed in that is a sign, but most of them were not believers. } (121)

{ And indeed, your Lord is the Exalted in Might, the Merciful. } (122)

The discussion regarding this is similar to the discussion that preceded it, and the same applies to the discourse concerning His saying—Exalted be He—...