Transliteration:( Illaa mar rahimal laah' innahoo huwal 'azeezur raheem )
"Except those on whom Allah bestows Mercy [44], Certainly, He is the Most Honourable, the Most Merciful [45]."
This exception shows that those blessed with Allah’s mercy will indeed receive help on that Day. The word “except” cancels the earlier denial of assistance, proving that believers—especially the righteous—will be aided, even after death.
In this world, Allah’s generosity reaches both friends and foes, but in the Hereafter, His mercy will be reserved for the believers, while punishment will be for those who opposed His guidance.
The tafsir of Surah Ad-Dukhan verse 42 by Ibn Kathir is unavailable here.
Please refer to Surah Dukhan ayat 38 which provides the complete commentary from verse 38 through 42.
(44:42) except those to whom Allah shows mercy. He is the Most Mighty, the Most Compassionate.[37]
37. These sentences portray the nature of the court that will be established on the Day of Decision. It will be a court where nobody’s help or support will help rescue any culprit nor have his sentence reduced. All powers will rest with the real Sovereign Whose decisions cannot be withheld from being enforced nor influenced by any power. It will entirely depend on His own discretion whether He forgives somebody mercifully, or awards him a lesser punishment. It indeed behooves Him to exercise justice mercifully and not mercilessly, but whatever decision He gives in any case, will be enforced entirely and completely. After this portrayal of the nature of the divine court, in the following few sentences it has been stated what will be the fate of those who will be found guilty in that court, and what will be conferred on those about whom it will be established that they had been refraining from Allah’s disobedience in the world out of fear of Him.
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