Tafsir Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

Verse 41.1

And from his narration on the authority of Ibn 'Abbas that he said regarding the interpretation of Allah's saying (Ha. Mim.): '(Ha. Mim.) He says: He has decreed that which will happen, i.e. it will be manifest, and it is also an oath by which He swore.