Illa man rahima Allahu innahu huwa alAAazeezu arraheem (surah Ad Dukhaan: 42)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(44:42) except those to whom Allah shows mercy. He is the Most Mighty, the Most Compassionate. *37

Illaa mar rahimal laah` innahoo huwal `azeezur raheem

*37) These sentences portray the nature of the Court that will be established on the Day of Decision. It will be a Court where nobody's help or support will help rescue any culprit nor have his sentence reduced. All powers will rest with the real Sovereign Whose decisions cannot be withheld from being enforced nor influenced by any power. It will entirely depend on His own discretion whether He forgives somebody mercifully, or awards him a lesser punishment; it indeed behoves Him to exercise justice mercifully and not mercilessly, but whatever decision He gives in any case, will be enforced entirely and completely. After this portrayal of the nature of the Divine Court, in the following few sentences it has been stated what will be the fate of those who will be found guilty in that Court, and what will be conferred on those about whom it will be established that they had been refraining from Allah's disobedience in the world out of _fear of Him.