40:2

تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ ٢

Saheeh International

The revelation of the Book is from Allah, the Exalted in Might, the Knowing.

Tafsir of "Ibn Kathir" (English)

The revelation of the Book is from Allah, the Almighty, the All-Knower.means, this book -- the Qur'an -- is from Allah, the Owner of might and knowledge, Who cannot be overtaken and from Whom nothing is hidden, not even an ant concealed beneath many layers

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