Source: Ibn Kathir
Which was revealed in Makkah
(1) Alif-Lam-Mim. [These letters are one of the miracles of the Quran, and none but Allah (Alone) knows their meanings.]
Allah has made the Qur'an a guidance and healing and a mercy for the Muhsinin, who are those who do good deeds in accordance with the Shari`ah. They establish the obligatory prayers in the proper manner and at the correct times, and follow that with regular, optional and supererogatory prayers; they pay the Zakah to those who deserve it; they uphold the ties of kinship with their relatives; they have certain faith that there will be rewards and punishments in the Hereafter, and they seek the reward with Allah; they do not show off or seek a reward or thanks from other people. Whoever does this is one of those of whom Allah says:
(Such are on guidance from their Lord,) meaning, they follow His guidance with clear understanding.
(and such are the successful.) in this world and in the Hereafter.
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