Source: Ibn Kathir
Which was revealed in Makkah
All Praise and the Knowledge of the Unseen belong to Allah Alone
Allah tells us that all praise belongs to Him alone in this world and in the Hereafter, because He is the Giver and Bestower who gives to the people of this world and the Hereafter, the Sovereign and Controller of all.
(His is all praise in the Hereafter,) for He is the One Who will be worshipped forever and praised for eternity.
(and He is the All-Wise,) means, in all that He says and does, legislates and decrees.
the All-Aware. from Whom nothing at all is hidden or concealed. Ma0lik narrated that Az-Zuhri said, He is All-Aware of His creation, All-Wise in His commands.
(He knows that which goes into the earth and that which comes forth from it,) meaning, He knows the number of raindrops that sink into the depths of the earth, and the seeds that have been sown, and the things that are hidden in it, and He knows what comes forth from that, how many they are, how they grow and what they look like.
(and that which descends from the heaven) means, of raindrops and provision, and what ascends into it, i.e., righteous deeds and other things.
(And He is the Most Merciful, the Oft-Forgiving.) means, He is Most Merciful to His servants; He does not hasten to punish them, and He forgives the sins of those who repent to Him and put their trust in Him.
The Hour will come so that each Person will be rewarded or punished in accordance with His Deeds
(Say: "Yes, by my Lord, it will come to you...'') Then Allah is described in a manner that affirms that:
(the All-Knower of the Unseen, not even the weight of a speck of dust or less than that or greater escapes His knowledge in the heavens or in the earth but it is in a Clear Book.) Mujahid and Qatadah said, "Nothing is hidden or concealed from Him.'' In other words, everything is encompassed by His knowledge, and nothing is hidden from Him. Even though bones may be scattered and disintegrate, He knows where they have gone and where they have dispersed, then He will bring them back just as He created them in the first place, because He has knowledge of all things.
(4) That He may recompense those who believe (in the Oneness of Allah Islamic Monotheism) and do righteous good deeds. Those, theirs is forgiveness and Rizqun Karim (generous provision, i.e. Paradise).
(That He may recompense those who believe and do righteous good deeds. Those, theirs is forgiveness and generous provision. But those who strive against Our Ayat to frustrate them) meaning, those who try to turn others away from the path of Allah and who disbelieve His Messengers,
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