Surah Ghafir 40:3

غَافِرِ ٱلذَّنۢبِ وَقَابِلِ ٱلتَّوْبِ شَدِيدِ ٱلْعِقَابِ ذِى ٱلطَّوْلِ ۖ لَآ إِلَـٰهَ إِلَّا هُوَ ۖ إِلَيْهِ ٱلْمَصِيرُ

The forgiver of sin, acceptor of repentance, severe in punishment, owner of abundance. There is no deity except Him; to Him is the destination.

Translation: Saheeh International

Tafsir

Forgiver of sins for believers and Accepter of repentance from them al-tawb is the verbal noun Severe in punishment of disbelievers — in other words One Who makes it severe for them — One of abundant bounty bestower of abundant grace — God is eternally possessed of all of these attributes and so the annexation …

Excerpt from Tafsir al-Jalalayn, commentary on 40:3, via Quran.com. The reader has the full commentary and 9 more tafsirs.