he dies. "And Allah is Ever Forgiving, Merciful" (to those who) believe.
"The matter descends," meaning: the revelation, "between them," meaning between the heaven and the earth, "so that you may know" by this revelation "that Allah is over all things competent and that Allah has encompassed all things in knowledge," for nothing escapes His knowledge.
Muhammad said: "Knowledge" (ilman) is in the accusative case as a corroborative verbal noun (masdar mu'akkid). The meaning is: He has known everything with knowledge. This part ends with the praise of Allah.
يَمُوت ﴿وَكَانَ اللَّهُ غَفُورًا رَحِيمًا﴾ (لمن) آمن.