Tafsir of Ghafir 40:42

تدعونني ﻻكفر بالله وأشرك به ما ليس لي به علم

while you call me to the Fire! You invite me to disbelieve in Allah, and to join partners in worship with Him of which I have no knowledge; means, on the basis of ignorance, with no proof or evidence.

وأنا أدعوكم إلى العزيز الغفار

and I invite you to the Almighty, the Oft-Forgiving! means, with all His might and pride, He still forgives the sin of the one who repents to Him