Tafsir of Ghafir 40:53

(And We certainly gave Moses the guidance) meaning: that through which one is guided, consisting of miracles, scriptures, and laws. It is an infinitive used metaphorically for what was mentioned, or the guidance itself is rendered as such by way of hyperbole.

(And We bequeathed the Book to the Children of Israel)

We left it for them after his death, peace be upon him—meaning the Torah. Thus, "bequeathing" is a synecdoche (metonymy) for heritage, or it is a derivative metaphor. It is permitted that the meaning is "We made the Children of Israel recipients of the Book from him, peace be upon him, without [personal] exertion," which would include those in his lifetime, peace be upon him—just as it is said: "The scholars are the inheritors of the prophets." This is a valid interpretation, although considering it as "after death" is more consistent with the concept of inheritance, and the relationship is more complete. That the Torah is intended by "the Book" is the apparent meaning, though it is permissible that the intended meaning is the genus of what was revealed to their prophets, thereby including the Torah, the Psalms, and the Gospel.