14وَلِلَّهِ مُلكُ السَّماواتِ وَالأَرضِ ۚ يَغفِرُ لِمَن يَشاءُ وَيُعَذِّبُ مَن يَشاءُ ۚ وَكانَ اللَّهُ غَفورًا رَحيمًاAli UnalTo God belongs the sovereignty of the heavens and the earth; He forgives whom He wills and punishes whom He wills. God is All-Forgiving, All-Compassionate.1This verse is significant in understanding God’s forgiving and punishing. First of all, He does whatever He wills and so cannot be questioned concerning His will and acts. However, He never does anything which is unjust; He forgives many of the sins of His servants unless they disbelieve and/or associate partners with Him; and He shows special compassion towards them. So, the conclusion of the verse with the mention of His being the All-Forgiving and All-Compassionate (One Who has particular compassion for His servants) is a great consolation and source of hope for the servants who tremble before His Majesty. This is stressed in the first part of the verse.