He is Allah
(33) The Most FORBEARING
The Arabic word helm means forbearance, endurance and self-control. The Most FORBEARING is He Who does not hasten to punish; He overlooks sins, forgives the sinners and grants them a delay till they repent. Allah, the Most FORBEARING, is not provoked by the sinner’s sin nor by the tyrant’s oppression; He forgives the sinners though He is perfectly capable of punishing them as they deserve; He witnesses the deeds of the disobedient and sees him breaking His Commands but He is not overwhelmed by wrath and is never exasperated. Allah, Praise and Glory be to Him, says, “..and know that God is Oft-forgiving, Most Forbearing.” (BAQARA, 235), “If God were to punish men according to what they deserve, He would not leave on the back of the earth a single living creature.” (FATIR, 45).
Praise and Glory be to the Most FORBEARING Who forbears and forgives, He is Allah.