These degrees are the high positions in the hereafter because forgiveness and mercy are there. Forgiveness is that Allah (swt) forgives sins, and mercy is that Allah (swt) does not treat people with justice, but rather with grace. Mercy is the greatest gift that can be, so that Allah (swt) describes Himself as the Most Merciful, the Most Gracious, and every Surah begins with these attributes and not with any other ones.