الآية رقم (40) - أَلَمْ تَعْلَمْ أَنَّ اللّهَ لَهُ مُلْكُ السَّمَاوَاتِ وَالأَرْضِ يُعَذِّبُ مَن يَشَاء وَيَغْفِرُ لِمَن يَشَاء وَاللّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ

(40) - (Do you not know that to Allah belongs the dominion of the heavens and the earth? He punishes whom He wills and forgives whom He wills, and Allah is over all things competent.)

This is a confirmatory interrogative, the answer is to say “Yes”, I know.

( يُعَذِّبُ مَن يَشَاءُ وَيَغْفِرُ لِمَن يَشَاءُ ) (…He punishes whom He wills and forgives whom He wills, ): Allah (swt) has prioritized punishment over forgiveness, whereas Allah’s mercy and forgiveness always comes before His punishment, but here it comes first because the talk is about the crime of theft. When a crime is committed, punishment comes first and then forgiveness, however, the purpose here is not to cut off, but to deter from committing the crime.