Forgiver of sins, for believers, and Accepter of repentance, from them (al-tawb is the verbal noun), Severe in punishment, of disbelievers — in other words, One Who makes it severe for them — One of [abundant] bounty, bestower of abundant grace — God is eternally possessed of all of these attributes, and so the annexation construction using the derivatives [of these attributes] is for the purposes of characterisation, as in the case of the last. There is no god except Him; to Him is the journeying, the [ultimate] return.