Ghafir 40:2

Meccan · The Forgiver

تَنزِيلُ ٱلْكِتَـٰبِ مِنَ ٱللَّهِ ٱلْعَزِيزِ ٱلْعَلِيمِ

The revelation of the Book is from Allah, the Exalted in Might, the Knowing