Tafsir of Ghafir 40:42

(You invite me to disbelieve in Allah...)

This is a substitute (badal) for "You invite me to the Fire," or it is an explanatory apposition (‘atf bayan) to it, based on the principle that sentences can function like individual words. It may also be an independent sentence (musta’nafa) explaining the aforementioned. The verb "to invite" (al-du’a) acts like the verb "to guide" (al-hidayah) in its ability to take both the preposition ila (to) and the lam (for).

(And to associate with Him that of which I have no knowledge...)

Meaning: [I have no knowledge] of it being a partner to Him—Exalted is He—in worship, lordship, or divinity. The negation of knowledge here is a metonymy for the negation of the known object itself. His rejection of being invited to that of which he has no knowledge serves as an indication that divinity necessarily requires proof that compels knowledge of it.

(While I invite you to the Exalted in Might, the Perpetual Forgiver.)

He who possesses all the attributes of divinity, encompassing perfection of power and supremacy, and everything upon which these depend, such as knowledge, will, the capacity to recompense, and the power to both punish and forgive. These two attributes—the Exalted in Might and the Perpetual Forgiver—were specifically mentioned, even though they imply all other attributes, because they necessarily entail them. Furthermore, they are indicated here for the purpose of stirring both fear and hope, which is appropriate for their situation.