Tafsir of Al-Burooj 85:16

(He is) the doer of what He wills, such that nothing of His acts, glorified be He, nor the acts of others, mighty and majestic is He, fails to occur according to His will. "Ma" (what) is for generality, and the use of the indefinite form (tanwir) carries an emphasis of greatness that is not hidden. In this, there is a manifest refutation of the Mu'tazilah in their claim that He, glorified and exalted be He, wills the faith of the disbeliever and the obedience of the sinner, yet they fail to occur according to His will, glorified be He.

All the nominative forms (marfu'at), according to what Abu Hayyan deemed excellent, are predicates (akhbar) for "He" in His saying, "He is the Forgiving." It is also permitted that "the Loving," "the Owner of the Throne," and "the Glorious" are attributes of "the Forgiving." Those who do not permit the multiplicity of predicates for a single subject say this, or they assume implied subjects for the mentioned attributes.

Al-Zamakhshari stated generally that "the doer" (fa'al) is a predicate for an implied subject—that is, "He is the doer." The author of al-Kashf said: He did not take it as a predicate for the preceding "He" in His saying, "He is the Forgiving," because His saying, "the doer of what He wills," is an affirmation of the two attributes: seizing the enemies and forgiving and loving the allies. If it were linked to the former, this subtlety would be lost. This is a refined observation.