Tanziil al-Aziz al-Rahim (The revelation of the Almighty, the Merciful)

The word Tanziil is in the accusative case (nasb) as a form of commendation, or as the infinitive of a deleted verb—that is, "He revealed a revelation."

A group of the Seven Readers, as well as Abu Bakr, Abu Ja'far, Shaybah, al-Hasan, al-A'raj, and al-A'mash, read it in the nominative case (raf'), treating it as the predicate of a deleted subject. In this reading, the infinitive serves the meaning of the passive participle—that is, "It is a revelation [a thing revealed] from the Almighty, the Merciful." The pronoun refers to the Quran, though it is also permissible to keep it in its original sense by treating it as the revelation itself.

It is also possible that it serves as the predicate for Ya Sin, if the latter is intended to refer to the Surah itself, in which case the oath-sentence is parenthetical. The oath is intended to emphasize the object of the oath and the one by whom the oath is sworn, in order to highlight its importance. Therefore, it cannot be argued that "since the disbelievers deny the Quran, how can one swear by it to convince them?"

Abu Haywah, al-Yazidi, and al-Qurazi—narrating from Abu Ja'far and Shaybah—read it in the genitive case (khafd), treating it as an appositive (badal) to al-Quran, or as an adjective describing it.

Regardless, there is in this an expression of the Quran’s extrinsic grandeur, following the declaration of its intrinsic grandeur through its description as "Wise." The specification of these two noble names—which express absolute dominion and overflowing mercy—serves as an encouragement to believe in it, through both intimidation and enticement. It also indicates that its revelation originates from the utmost mercy, as alluded to by the words of the Almighty: "And We have not sent you except as a mercy to the worlds."