Surah Ghafir (The Forgiver) 40 : 3

Explanatory Notes

"The Almighty, the All-Knowing, who forgives sins, accepts repentance, is severe in retribution and limitless in bounty. There is no deity other than Him. To Him is the ultimate return." In fact all the issues the surah raises relate to these attributes of God, powerfully stated at the outset to give an impression that they are well and firmly established.  Limitless in His glory, God outlines to His servants these of His attributes that have a profound effect on their lives. Thus, He raises their hopes and fears, making them feel that they are within His grasp and can never elude what He wills.

The Almighty, He is overpowering. No one can get the better of Him, while He has power over all things. When He decides something, nothing can stop this from occurring. The All-Knowing: He conducts all affairs on the basis of perfect knowledge. Nothing is hidden from Him.  He forgives sins: He grants His forgiveness on the basis of His knowledge about those servants who deserve to be forgiven.  He accepts repentance: When sinners repent, He accepts their repentance and bestows His grace on them, opening the door for them to address Him directly.  He is severe in retribution: He punishes the arrogant who are hardened in sin, unwilling to show regret or seek forgiveness.  Limitless in bounty: He bestows His limitless grace, multiplies the reward for good deeds and gives without reckoning.
There is no deity other than Him: He alone is the Godhead who has no partners or equals. To Him is the ultimate return, None can evade meeting Him or escape accountability.
 
These attributes provide a clear outline of the interrelation between Him and His servants. They should be clear in their feelings, thoughts and understanding of how to deal with Him. Then, they will have no ambiguity about what pleases Him or incurs His anger.
In the past, those who held beliefs based on legends were at a loss in knowing how to deal with their deities, because they had no clear idea of what pleased or angered them. They pictured them as impulsive, having no clear aim or purpose, demonstrating violent reactions and causing people much worry and confusion. They resorted to charms and sacrifices in their attempts to please such deities, but could only guess about whether they were satisfied or not. By contrast, Islam provides a very clear concept, establishing a relationship between people and their true Lord, outlining His attributes, defining His will, and instructing them on how to draw closer to Him, fear His punishment and pray for His mercy, always following a straight and clear path.