His saying: "The revelation of the Book is from Allah, the Exalted in Might, the Wise," means: The Qur'an which He sent down via Gabriel upon Muhammad (peace and blessings of Allah be upon him).
Muhammad said: It is permissible to use the nominative case (marfu') for "tanzil" (revelation) with the meaning: This is a revelation.
قَوْله: ﴿تَنْزِيلُ الْكِتَابِ مِنَ اللَّهِ الْعَزِيز الْحَكِيم﴾ يَعْنِي: الْقُرْآن أنزلهُ مَعَ جِبْرِيل عَلَى محمدٌ ﷺ.
قَالَ محمدٌ: يجوزُ الرّفْع فِي ﴿تَنْزِيل﴾ على معنى: هَذَا تَنْزِيل.
