Overall meaning : This noble surah opens with two letters of the Arabic alphabet, namely haa’ and meem. A brief discussion of such ‘disconnected letters’ is to be found at the beginning of Surat Al-Baqarah.
The revelation of this Qur’an is from Allah, the All-Mighty, the All-Knowing, who forgives the sins of His servants and accepts the repentance of those who turn to Him; whose punishment is stern and bounty infinite. There is no god worthy of worship except Him, and to Him will all people be returned to repay them according to their good and bad deeds.