Here, Allah (swt) informs us of two of His Attributes; one from His Attributes of Majesty, namely being Severe in Punishment, and the other from His Attributes of Beauty, namely being All-Forgiving and Most Merciful. As we can see here, Allah (swt) brings forward two Attributes of Beauty as opposed to only one Attribute of Majesty. So, know that Allah (swt) has threatened those who go against His Orders on purpose and out of arrogance and haughtiness that He is Severe in His Punishment. However, for those who go against His Orders out of self-weakness, Allah is All-Forgiving and Most Merciful. An example is Iblis -on him be Allah’s curse-, who rejected Allah’s Order, and thus was cursed and casted away from His Mercy. On the other hand, Adam (PBUH) had disobeyed and then repented. In conclusion, Allah (swt) is severe in His Punishment for those who are arrogant and deny and reject His Orders, while He is All-Forgiving and Most merciful upon those who sin or fall into error, and then repent.