Abbas - Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
And from his chain of transmitters on the authority of Ibn 'Abbas that he said in explanation of Allah's words (Alif. Lam. Mim. Ra.): '(Alif. Lam. Mim. Ra.) this means: I am Allah; I know what you do and say; it is also said that this is an oath by which Allah swore. (These are verses of the Scripture) this surah consists of verses of the Scripture. (That which is revealed unto thee from thy Lord is the Truth) He says: The Qur'an is the Truth from your Lord, (but most of mankind) the people of Mecca (believe not) in Muhammad (pbuh) or in the Qur'an.
This is one of the secrets of love, one of the treasures of recognition. In the midst of their spirits, the friends have a deposit, but they do not know what they have. The wonder is that they keep on seeing an ocean and they weep in hope for a drop. This is like the Pir of the Tariqah said: “O God, Your stream is flowing-how long will I be thirsty? What sort of thirst is this that I see one cup after another?
“Who has ever had a state rarer than this?
I'm thirsty and clear water is flowing before me.
“Exalted of the two worlds! How much will You be hidden, how much apparent? My heart is bewildered, the spirit distracted. How long this curtaining and self-disclosing? When at last will there be the everlasting self-disclosure?”
The allusion is that today the friends have nothing more than the scent of the lights of those secrets and the whiffs of those traces, and that, other than MuḤammad the Arab, no one is worthy of that face-to-face vision.
First He alludes to the road of recognition for the elect, since their gaze is on the Essence and the attributes, which are called “the World of the Command.” Then He uncovers the road of recognizing Himself for the common people. He knows that their gaze does not pass beyond the newly arrived things, the engendered beings, and the World of Creation. He says,
Alif lām mīm rā’: God knows best what He means by these [letters]. Those, these verses, are the verses of the Book, the Qur’ān (the genitive annexation carries the meaning of [partitive] min, ‘from’), and that which has been revealed to you from your Lord, namely, the Qur’ān (this [preceding sentence] constitutes the subject, the predicate of which is [the following]), is the Truth, wherein is no doubt, but most people, that is, the people of Mecca, do not believe, that it is from God, exalted be He.
Alif lām mīm rāÌ, that is, the Essence of the [exclusive] unity, and His Name the Knower, and His Greatest Name and the locus of His manifestation which is the complete mercy, according to what has been mentioned. Those are, the most exalted tokens of the universal Book which is the nondelimited existence and Its greatest verses, and that, meaning, which has been revealed to you from your Lord, from the Discriminating Intellect and this that has been mentioned of meanings contained in the letters is the Truth, but most people do not believe.
We talked before, in the beginning of Surat Al-Baqarah (chapter 2) about the meaning of the letters that appear in the beginnings of some chapters in the Qur'an. We stated that every Surah that starts with separate letters, affirms that the Qur'an is miraculous and is an evidence that it is a revelation from Allah, and that there is no doubt or denying in this fact. This is why Allah said next,
تِلْكَ آيَـتُ الْكِتَـبِ
(These are the verses of the Book), the Qur'an, which Allah described afterwards,
وَالَّذِى أُنزِلَ إِلَيْكَ
(and that which has been revealed unto you), O Muhammad,
مِن رَبِّكَ الْحَقُّ
(from your Lord is the truth,) Allah said next,
وَلَـكِنَّ أَكْثَرَ النَّاسِ لاَ يُؤْمِنُونَ
(but most men believe not.) just as He said in another Ayah,
(And most of mankind will not believe even if you desire it eagerly.) 12:103 Allah declares that even after this clear, plain and unequivocal explanation (the Qur'an), most men will still not believe, due to their rebellion, stubbornness and hypocrisy.
Maududi - Sayyid Abul Ala Maududi - Tafhim al-Qur'an
This is the introduction to this Surah, in which its aim and object has been enunciated in a few words. Allah has addressed the Holy Prophet to this effect: "O Prophet! most of your people arc rejecting the teachings of the Qur'an for one reason or the other, but the fact is that what We are sending down to you is the Truth whether people believe it or not."
After this brief introduction, the discourse deals with the main subject of the Surah, which consists of three basic things. First, "The whole of the universe belongs to Allah alone, and none besides Him has any right to service and worship". Second, "There is another life after this life, in which you shall have to render an account of all your actions." Third, "I am a Messenger of Allah: whatever I am presenting before you is not from myself but from Allah." As the people were rejecting these three things, these have been reiterated over and over again in various forms to remove doubts and objections from the minds of the disbelievers.