تَنزِيلُ ٱلۡكِتَٰبِ مِنَ ٱللَّهِ ٱلۡعَزِيزِ ٱلۡعَلِيمِ
The [gradual] sending down of the Book is from Allah, the All-mighty, the All-knowing,
Agha Ali Puya Commentary
Commentary on Quran 40:2
[Pooya/Ali Commentary 40:2] Refer to the commentary of Zumar: 1 and 2.