تفسير : and from his narration on the authority of ibn 'abbas that he said regarding the interpretation of allah's saying (ha. mim.): '(ha. mim.) he says: he has decreed or explained that which will happen until the day of judgement; it is also said that this is an oath by which allah swore.
Jalāl al-Dīn al-Maḥallī
تفسير : hā mīm: god knows best what he means by these [letters].
Sahl al-Tustari
تفسير : Ḥā mīm. ! the revelation of the book is from god, the almighty, the all-knowing,he said:that is, the living (al-Ḥayy), the king (al-malik), who sent down the book to you. he is ⸢god⸣, who turns thereby [by the revelation] the hearts of mystics (ʿārifūn). he is almighty (al-ʿazīz) beyond the grasp of created beings, the all-knowing (al-ʿalīm) with regard to what he has produced and ordained.