The third word of verse (40:3) is divided into 2 morphological segments. A conjunction and active participle. The prefixed conjunction wa is usually translated as "and". The active participle is masculine and is in the genitive case (مجرور). The active participle's triliteral root is qāf bā lām (ق ب ل).
The analysis above refers to the third
verse of chapter 40 (sūrat
Sahih International: The forgiver of sin, acceptor of repentance, severe in punishment, owner of abundance. There is no deity except Him; to Him is the destination.
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