Tafsir of Ash-Shura 42:19

(Allah is Latif—Gentle/Subtle—to His servants): He is the Beneficent, the Highly Exalted in His status, who overflows upon them all with varieties of His goodness that understandings cannot encompass. The root of lutf (gentleness/subtlety) indicates this, as does the intensive form of the noun and its use in the indefinite state, which signifies intensification in both quantity and quality.

The Proof of Islam (may mercy be upon him) stated: "Only He who knows the minute details of interests and their hidden aspects—that which is delicate and subtle—and then facilitates their attainment for the one being served through a path of gentleness rather than harshness, truly deserves this name. When gentleness in action and subtlety in perception are combined, the meaning of al-Latif is perfected, and the perfection of this is not conceivable except in Allah, may His status be exalted."

Thus, the varieties of goodness represent the intensification in quantity, and the fact that understandings cannot reach them represents the root [of the word], as well as the intensification in quality, for when a thing is extremely subtle, it becomes increasingly hidden.

The intention of "all" is derived from the annexation of "servants"—which is a plural—to His pronoun, may He be exalted; thus, it implies inclusion and totality. Muqatil held this view of generality, although he stated: "He is gentle to the righteous and the wicked, in that He has not destroyed them through starvation."

Abu Hayyan, however, said: "Gentle to His servants," meaning gentle to His believing servants and those for whom eternity in Paradise has been decreed. As for the blessings seen upon the disbeliever, they are not acts of gentleness, but rather a respite (imla'), unless they lead to mercy and death upon Islam. al-Tibi narrated this specialization from al-Wahidi and inclined toward favoring it, claiming that the annexation in "His servants" is an annexation of honor, as this is how the Noble Revelation mostly employs such phrasing. Thus, "servants" is restricted to His allies, the believers. He interpreted "gentleness" as the granting of guidance, the enabling of obedience, other-worldly perfections, and exalted honors. He similarly interpreted the provision in His saying, "He provides for whom He wills," and said: "Its usage here is like its usage in His saying: 'That Allah may reward them [according to] the best of what they did and increase them [from] His bounty. And Allah gives provision to whom He wills without account.'"

He treated His saying, "And He is the Strong, the Exalted in Might," as signaling the 'illah (causality/justification), as if it were said: "He, may His status be exalted, is gentle only to His believing servants, and not to those upon whom He has become angry, by His sheer will, because He, the Exalted, is Strong, capable of singling out whom He wills from His servants for His mercy and honor, and Exalted in Might, for no one can prevent Him from what He desires." He argued that the balance of the verse according to this view is consistent with His, the Exalted's, saying: [The text concludes].