"Allah is Subtle with His servants" (Ash-Shura: 19), meaning: It is through His subtlety and mercy that the disbeliever was created, provided with sustenance, granted well-being, and both approaches and turns away.
﴿الله لطيف بعباده﴾ أَي: فبلطفه وَرَحمته خُلِقَ الْكَافِر ورزق وعوفي وَاقْبَلْ وَأدبر.
