Tafsir of Ghafir 40:55

"So be patient," meaning: once you have known what We have narrated to you for the sake of finding solace, then be patient regarding the harm that has afflicted you from the polytheists. "Indeed, the promise of Allah," that is, His promise to you and to the believers of victory—referred to by His, the Exalted’s, saying: "Indeed, We will support Our messengers and those who have believed"—or all of His, the Exalted’s, promises, of which His promise of victory is included primarily, "is truth," which He, the Exalted, will never break, so His, the Glorious, victory for you and the believers must inevitably occur. He has cited as evidence the situation of Moses and those with him, against Pharaoh and those who followed him.

"And ask forgiveness for your sin," meaning: address the matter of the religion and rectify what may be omitted, which is considered a sin in relation to you, even if it is not truly so. Perhaps this is to emphasize the matter of the enemies through seeking forgiveness, for Allah, the Exalted, is sufficient for you in granting victory and manifesting the cause. It is said: "for your sin" means the sin of your nation against you; here, the verbal noun is attributed to the object.

"And exalt [Allah] with praise of your Lord in the evening and the morning," meaning: persist in the glorification and praising of your Lord. Although He expressed it through the two extremes of the day, the entirety of time is intended. It is also permitted that the two specific times are intended. The meaning of "exaltation" (Tasbih) may be its literal meaning, as in the first interpretation, or it may mean prayer. Qatadah said: The morning prayer and the afternoon prayer are intended. It is narrated from al-Hasan that it means two units of prayer (Rak'ahs) in the morning and two in the evening. It is said that this is because what was obligatory in Mecca was that. We have previously mentioned that al-Hasan does not hold the view of the obligatoriness of the five daily prayers in Mecca; thus, it was said that he used to say it was obligatory to perform two Rak'ahs in the morning and two in the evening. It is also said that he used to say the obligation was two Rak'ahs at any time one could manage, but all of this contradicts the explicit, well-known view. It is also permissible, based on the intent of permanence, that "exaltation" refers to prayer, meaning the five daily prayers; this is narrated in al-Bahr on the authority of Ibn Abbas, may Allah be pleased with them both.

"Indeed, those who dispute concerning the signs of Allah," meaning His, the Exalted’s, proofs which He established for His Oneness, His revealed scriptures, and the miracles He manifested at the hands of His messengers, "without an authority having come to them," meaning: without any proof in that matter having come to them from His, the Exalted’s, side. The prepositional phrase relates to "dispute." Qualifying the disputation with this—despite the impossibility of such a proof coming—is to signify that whoever speaks on a matter of religion must base it upon a clear argument and a manifest demonstration. This is general for every disputer who follows falsehood, even if it was revealed regarding a specific group, who are, according to the most correct view, the polytheists of Mecca.