Allah (swt) continued mentioning the bestowments upon His noble messenger (saws) and the believers before, during, and after this event. He (swt) named it the ‘Battle of Furqan,’ for Allah (swt) showed the Prophet (saws) and the believers with him that the number of polytheists was small at the initial encounter, even though they were three times more in reality. This was to strengthen the morale of the believers, making them believe that they could confront, fight, and triumph over the disbelievers. Likewise, Allah reduced the number of believers who were with the Messenger of Allah (saws) in the eyes of the polytheists, despite being a small group, about three hundred, Allah (swt) made this small number appear even smaller in the eyes of the polytheists so they would feel complacent and overconfident that they would win. These were the preparations that Allah (swt) made for the believers.
(…لِيَقْضِيَ اللَّهُ أَمْرًا كَانَ مَفْعُولًا…ۗ) (So that Allah might accomplish a matter already destined): The phrase (matter already destined) refers to the occurrence of the meeting and for the Battle of Badr. Thus, the situation was not to be a matter of the caravan, rather to be a military expedition.
(…وَإِلَى اللَّهِ تُرْجَعُ الْأُمُورُ…) (And to Allah are [all] matters returned.): The word “matters” is mentioned in plural; that is, no matter, be it small or big, is accomplished, except to Allah (swt) will be their ultimate return.