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* تفسير Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs مصنف و مدقق مرحلة اولى

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And from his narration on the authority of Ibn 'Abbas that he said about the interpretation of Allah's saying (By the declining day): (By the declining day) Allah swears by the 'Asr prayer; and it is also said by the hardships of time,