Ha Mim.A revelation from the Most Gracious, the Most Merciful.means, the Qur'an is revealed from the Most Gracious, Most Merciful.This is like the Ayat:قُلْ نَزَّلَهُ رُوحُ الْقُدُسِ مِن رَّبِّكَ بِالْحَقِّSay Ruh Al-Qudus (Jibril) has brought it down from your Lord with truth. (16:102) وَإِنَّهُ لَتَنزِيلُ رَبِّ الْعَـلَمِينَنَزَلَ بِهِ الرُّوحُ الاٌّمِينُعَلَى قَلْبِكَ لِتَكُونَ مِنَ الْمُنْذِرِينَAnd truly, this is a revelation from the Lord of all that exists, Which the trustworthy Ruh (Jibril) has brought down upon your heart that you may be (one) of the warners. (26:192-194