Tafsir of Al-Hajj 22:60

"That is so, and whoever punishes..."

Naming the beginning [of the act] as the "retribution" (punishment) is due to their connection, in that the former is the cause and the latter is the effect, just as they apply the counterpart to the counterpart and the opposite to the opposite due to their association.

If you ask: How does the mention of "the Pardoning, the Forgiving" fit this context?

I say: The one who punishes is sent by Allah—Mighty and Majestic is He—to exact retribution for a violation. Pardoning the offender is a matter of preference (tanzih), not a prohibition, and it is recommended. One who chooses what is recommended and follows the path of preference is deserving of praise from Allah.

When he does not choose that, but instead seeks victory and punishes—ignoring the words of the Exalted: "But whoever pardons and makes reconciliation, his reward is with Allah" (Ash-Shura: 40), "And to pardon is closer to righteousness" (Al-Baqarah: 237), and "Whoever is patient and forgives—indeed, that is of the matters [worthy of] resolve" (Ash-Shura: 43)—then [it is said]: "Indeed, Allah is Pardoning, Forgiving."

This means: He does not blame him for abandoning what He encouraged him to do, and He guarantees him victory in his second encounter after he failed to pardon and instead took revenge on the one who transgressed against him.

It is also possible that He guarantees him victory over the transgressor, while simultaneously hinting at what would have been better for him—namely, pardoning—by mentioning these two attributes.

Alternatively, by mentioning "Pardoning" and "Forgiving," He indicates that He is capable of punishment, for one is only described as "Pardoning" if he is capable of the opposite.

"That is because Allah causes the night to enter the day and causes the day to enter the night, and because Allah is Hearing, Seeing."