Az-Zumar 39:1

Meccan · The Troops

تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْحَكِيمِ

The revelation of the Qur'an is from Allah, the Exalted in Might, the Wise