Tafsir of Al-Burooj 85:14

"And He is the Oft-Forgiving" to whom He wills among the believers; it is also said: to whomsoever repents and believes. The specification, according to those who hold the view of the People of the Sunnah, is either due to the context of warning, or due to the intensity (hyperbole) inherent in the form al-Ghafur (The Oft-Forgiving), for the essence of forgiveness does not depend on repentance, while the increase thereof through repentance is something known only to Allah Almighty for those who repent.

"The All-Loving" (al-Wadud), the One who loves greatly those who obey Him. Fa‘ul is a form of hyperbole for Wadd (one who loves), which is an active participle. The love of Allah Almighty and His affection, according to the later scholars, is defined by His bestowal of favors—exalted is He—and His honoring—glorified is His majesty. From this perspective, al-Wadud has been interpreted as "the One who is abundant in benevolence."

It is narrated from Ibn Abbas: "He is the One who shows affection to His servants—exalted is His affair—through forgiveness."

It is also said that Fa‘ul is used in the sense of Maf‘ul (passive), like Rakub (a mount) or Halub (a milk animal), meaning He is loved and cherished by His righteous servants. However, this is contrary to the apparent meaning.

Al-Mubarrad narrated from the judge Ismail bin Ishaq that al-Wadud is the One who has no offspring (child). He recited the verse: “And I ride into the fray, a bare-backed mount, submissive in its resistance, one that has brought forth offspring, and is without offspring (wadud).”—meaning it has no offspring to whom it yearns. Carrying this meaning for it, alongside al-Ghafur, is inappropriate, as is not hidden.