Forgiver of sins for believers and Accepter of repentance from them al-tawb is the verbal noun Severe in punishment of disbelievers — in other words One Who makes it severe for them — One of abundant bounty bestower of abundant grace — God is eternally possessed of all of these attributes and so the annexation construction using the derivatives of these attributes is for the purposes of characterisation as in the case of the last. There is no god except Him; to Him is the journeying the ultimate return.
