Overall meaning : To Allah Almighty alone belongs all that the heavens and the earth contain, and He is completely aware of everything in them. None of people’s affairs is hidden from Him, and whether they disclose what is in their hearts or keep it hidden, He will call them to account for it. Then, after judgement, He will forgive whomever He pleases and punish whomever He pleases. Nothing can ever frustrate Allah’s plan and purpose, and He has power over all things.
The Almighty then states that His Messenger, Muhammad, may Allah bless him and grant him peace, believes in the Book and the Sunnah He has revealed to him, and so do the believers. Both the Messenger and the believers firmly believe in Allah, all His angels, His books and His messengers, without making any distinction whatsoever between any of His messengers (that is, they do not believe in some and reject others). All the believers say, ‘We have heard what our Lord has said and gladly accepted it, and we will surely act on what He says,’ and call on their Lord to forgive their sins, fully acknowledging that they will eventually be returned to Him.
Reminding His servants of His favours upon them, Allah Almighty states that He does not burden a person beyond his capacity and that He only requires him to do acts of worship they can possibly do. Every person will enjoy the fruits of his good actions and will suffer the consequences of his bad actions. The Almighty then instructs His servants to pray to Him and beseech Him not to punish them if they forget or fall into error, not to place on them a burden like that He placed on the nations before them, not to charge them with actions more than what they can bear, and to forgive them their sins and have mercy on them—for He is indeed their guardian—and to help them against those who disbelieve in Him, Glorified and Exalted be He.