It is said: That is permissible, because everything that has passed, due to the proximity of its passing from the time of reporting (1), is—even if it takes the meaning of something not present—like something present to the addressee. That is like a man telling another man a story, and the listener says: "That, by God, is exactly as you said," and "This, by God, is exactly as you said," and "It, by God, is exactly as you mentioned." So he refers to it once with the meaning of the absent, since it has passed and gone, and once with the meaning of the present, due to the proximity of his response to the speech of the one informing him, as if it had not ended. Likewise is "that" in His statement {That Book}, because He, may His mention be exalted, when He preceded "That Book" with "Alif Lām Mīm"—whose various meanings we have mentioned as we described—He said to His Prophet, peace and blessings of God be upon him: O Muhammad, this which I have mentioned and clarified to you is the Book. For that reason, it is appropriate to place "that" in the place of "this", because it points to the report about the meanings contained in His statement "Alif Lām Mīm", after the report about it concluded with "Alif Lām Mīm". Thus, due to the proximity of the report about it to its conclusion, it became like a present object being pointed to. So He referred to it with "that" because of its conclusion, and the report about it becoming like a report about the absent. The exegetes interpreted it (2) as meaning "this", due to the proximity of the report about it to its conclusion, so it was like an observed object pointed to with "this", similar to what we described of the speech circulating among people in their conversations, and as He, may His mention be exalted, said: {And remember Ishmael, Elisha, and Dhū al-Kifl, and all are among the outstanding (48) This is a reminder} [Surah Sād: 48-49]. This is what is meant by "that" if it means "this".
His statement, may His mention be exalted, {That Book} may also possibly mean the surahs that were revealed before Surah Al-Baqarah in Mecca and Medina. It is as if He, may His praise be exalted, said to His Prophet Muhammad, peace and blessings of God be upon him: O Muhammad, know that what is contained in the surahs of the Book that I have revealed to you is the Book in which there is no doubt. Then the exegetes interpreted it (3) such that the meaning of "that" is "this Book",
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