Al-Ma'idah: (40) Do you not know that...

(Do you not know that to Allah belongs the dominion of the heavens and the earth?) The address is to the Prophet (may Allah bless him and grant him peace), or to anyone who is capable of receiving it. Its connection to what precedes it, according to al-Tabarsi, is the connection of argumentation and clarification regarding the validity of the aforementioned promises and warnings. The Shaykh al-Islam said: The intent is to cite this as evidence for His Exalted capability over the impending punishment and forgiveness, in the most eloquent and perfect manner. That is: Do you not know that to Allah, the Exalted, belongs the compelling authority and the overwhelming dominion, which necessitate complete power to act absolutely within them and within everything they contain—creating and annihilating, giving life and causing death, and other such things as His will dictates? The prepositional phrase is a predicate moved forward, and "dominion of the heavens" is the subject; the sentence is the predicate of "that" (anna), and it, along with what is within its scope, closes the place of the two objects of "know" according to the majority. The repetition of the predication is for the strengthening of the judgment.

His saying, the Exalted: (He punishes whom He wills and forgives whom He wills) is either a confirmation that the kingdom of the heavens and the earth belongs to Him, the Glorified, or it is another predicate for "that." Although the outward appearance, due to the Hadith "My mercy has preceded My wrath," would suggest placing forgiveness before punishment, it was reversed here because the punishment is for the one who persists in theft, and the forgiveness is for the one who repents from it. Theft was mentioned first in the verse, then repentance was mentioned afterward, so this subsequent part came in the order of the preceding. Alternatively, it is because the intended meaning of punishment is the cutting [of the hand], and the intended meaning of forgiveness is pardoning the right of Allah, the Exalted; the former is in the world and the latter is in the Hereafter, so it was brought in the order of existence. Alternatively, it is because the context is one of warning, or because the purpose is to describe Him, the Exalted, with power—and power in punishing whom He wills is more manifest than power in forgiving him, because there is no resistance in forgiveness from the one who is forgiven, whereas in punishment there is clear resistance.

(And Allah is over all things omnipotent) in that He is capable of what was mentioned of punishment and forgiveness. The sentence is an appendage confirming the content of what preceded it, and the clarity of this is as clear as day.