Tafsir of Ghafir 40:2

(The revelation of the Book is from Allah, the Exalted in Might, the All-Knowing.)

The grammatical analysis of this statement is the same as the analysis provided at the opening of Surah Az-Zumar. However, it is permissible here for "The revelation" (tanzil) to be a predicate (khabar) for "Ha-Mim."

Perhaps the specification of these two attributes (the Exalted in Might, the All-Knowing) is due to the miraculous nature of the glorious Quran and the various types of knowledge contained within it, which exceed the scope of human comprehension to encompass. Alternatively, it is similar to the specification of the two attributes mentioned previously; for it is the nature of one who is eloquent and possesses knowledge of things to be wise (Hakim). However, it has been said that "the All-Knowing" (al-'Alim) was used instead of "the Wise" (al-Hakim) for the sake of stylistic variation (tafannun).

His saying, the Exalted: (The Forgiver of sin, Acceptor of repentance, Severe in punishment, Owner of abundance) are attributes for the Majestic Name (Allah), just as are "the Exalted in Might" and "the All-Knowing."