{And He is the All-Forgiving} of sins, and He does not forgive except for those who believe. {The Loving} - The interpretation of al-Hasan: He shows love to His creation through what He grants them of blessings in their provisions, and what He forgives them of their sins.
﴿وَهُوَ الغفور﴾ لِلذُّنُوبِ، وَلا يَغْفِرُ إِلَّا لِمَنْ آمن ﴿الْوَدُود﴾ تَفْسِيرُ الْحَسَنِ: يَتَوَدَّدُ إِلَى خَلْقِهِ بِمَا يُعْطِيهِمْ مِنَ النِّعَمِ فِي وَأَرْزَاقِهِمْ، وَمَا يَغْفِرُ لَهُمْ مِنَ الذُّنُوب
