Tafsir of Fussilat 41:32

Nuzulan: Al-Hasan said: "A gift/bestowal." Others said: "A reward." Its tanwin (indefinite marking) denotes magnification and glorification, and such is its description by His saying, the Exalted: "From One Oft-Forgiving, Most Merciful."

The well-known definition is that nuzul is that which is prepared for a nazil—that is, a guest—to consume upon his arrival. Its usage here is metaphorically excellent, as it contains an allusion to the greatness of what follows it of honor.

It is in the accusative case as a state (hal) from the pronoun in the prepositional phrase (fih) that refers back to "what you call for," not from the omitted pronoun that refers back to "what" (the object of desire). This is due to the corruption of the meaning, as the desiring and the calling for do not occur in a state of being nuzulan; rather, that which is desired is established and settled for them in a state of being nuzulan. To make it a state of the subject itself is a matter whose invalidity is not hidden from one of discernment.

Ibn Atiyyah said: Nuzulan is in the accusative as an infinitive (masdar). However, what is preserved in the language is that the infinitive of nazala is nuzul, not nuzul. Some made it an infinitive for anzala. It was also said: It is the plural of nazil (a guest), like sharif and sharaf, so it is in the accusative as a state (hal)—meaning, "you being guests." The possessor of the state, according to what Abu Hayyan stated, is the nominative pronoun in "you call for." This view does not render the connection of "from One Oft-Forgiving" to it as favorable; thus, it was said: It is in the position of a state from the pronoun in the prepositional phrase, so do not be heedless.

Abu Haywah recited nuzlan with the zay (z) quiescent.