14وَلِلَّهِ مُلكُ السَّماواتِ وَالأَرضِ ۚ يَغفِرُ لِمَن يَشاءُ وَيُعَذِّبُ مَن يَشاءُ ۚ وَكانَ اللَّهُ غَفورًا رَحيمًاT. B. IrvingGod holds control over Heaven and Earth. He forgives anyone He wishes and punishes anyone He wishes; God is Forgiving, Merciful.