»The surah that describes the Divine Being as the one and only God, who is The Forgiver of Sin, the Acceptor of Repentance, but also the Severe in Punishment. It takes its name from the phrase “forgiver of sins” (ghāfir al-dhanb) which occurs in verse 3. A surah with two recurring themes: disputing God’s truth (verse 4, verse 35 and verse 69) and calling upon Him (verse 14 and verse 49 ff.). In the opening verses God is described as the Forgiver, and the Accepter of repentance, yet severe in punishment, and this dual aspect is exemplified in the surah. The central section of the surah deals with the story of Pharaoh and Moses (verse 23 ff.): the destruction of one and victory of the other are stated in verse 45 and verse 51. The Prophet is, in his turn, urged to be steadfast and to ignore the taunts of the disbelievers (verse 55 and verse 77).«

The surah is also known as Forgiving, The Believer, The Forgiving (God), The Forgiving One