Tafsir of At-Takweer 81:27

"It is naught but," meaning: it is nothing other than a reminder for the worlds—an exhortation and a reminder for those who know. The pronoun "it" (huwa) also refers to the Qur’an. It is also permissible that both pronouns refer to the Messenger, peace and blessings be upon him; that is, he is not one who is associated with the speech of a stoned devil, as is the case with soothsayers, but rather he is only a reminder to the worlds. As for His saying, the Almighty, "Whither then..." (verse 26), it is a way of showing the error of their ways regarding the matter of the Prophet, may the Almighty bless him and grant him peace, and it is as you see. And as for His saying, the Exalted...