Tafsir of At-Talaq 65:5

(That) is an indication of what has been mentioned of the rulings. The sense of remoteness contained within it serves to signal the loftiness of its rank in excellence. The letter kaf is singular despite the address being directed toward a collective—as is made clear by His saying, "He sent it down to you"—because it is merely for the purpose of distinguishing between the near and the remote, not for designating the specific characteristics of those addressed.

(And whoever fears Allah) by safeguarding His commandments, Mighty and Majestic is He, (He will remove from him his misdeeds)—for good deeds indeed efface bad ones—(and grant him a great reward) by multiplication. Al-A‘mash read it as nu‘ẓim (We will grant) with the letter nun, shifting from the third person to the first person. Ibn Miqsam read it as yu‘aẓẓim with the letter ya and a shaddah (doubling of the letter), being the present tense of ‘aẓẓama with emphasis. Regarding His saying: