Tafsir Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs

Verse 67.1

And from his narration on the authority of Ibn 'Abbas that he said regarding the interpretation of Allah's saying (Blessed is He): '(Blessed is He) He says: He possesses grace; it is also said this means: exalted, transcendent, exonerated is He, and He is too holy to have children or partners (in Whose hand is the Sovereignty) the power to bestow might and abasement and the power over the stores of all things, (and He is Able to do all things) to elevate or to abase.