Tafsir of Ghafir 40:22

(That) i.e., the seizing (is because) i.e., due to the fact that (their messengers would come to them with clear proofs) i.e., with miracles and clear injunctions (so they disbelieved) as soon as their messengers came to them with that (so Allah seized them; indeed, He is Powerful) i.e., capable of whatever He desires, glory be to Him, to the utmost degree of capability, (severe in punishment) none can be counted as having punishment when He, Glory be to Him, punishes.

This is an explanation of the summary in the words of the Almighty: (So Allah seized them for their sins). If the particle ba in that instance denotes causality, then this is an explanation of the cause of the seizing. If it denotes accompaniment, then it means: He seized them while they were accompanied by their sins, having not repented from them—so contemplate this.