Commentary on Tafsir al-Jalalayn: (( Ha-Mim )) Allah knows best what He intends by it.

Allah the Exalted said: And the commentator said: "Allah knows best what He intends by it". This is the proper etiquette with the Book of Allah and the Sunnah of His Messenger (peace and blessings be upon him and his family): when you do not know the meaning of something, say, "Allah knows best what He intends by it," based on the saying of Allah the Exalted: [Al-Isra: 36]. However, someone might say: We know that these isolated letters found in many surahs have no meaning. We know this by the indication of the Qur'an, for Allah the Exalted said: . In the Arabic language, an expression consisting of such letters has no meaning in itself. If I said: A, B, J, H, Kh, what meaning do they have? If they have no meaning according to the Arabic language, we say that His saying: and and and the like have no meaning in themselves. It is objected to this that if they have no meaning, they become idle talk, and the speech of Allah the Exalted contains no idle talk. It is said: They are not idle talk; rather, the intent is to establish the argument against those polytheists who were unable to produce anything like the Qur'an, or even a single verse. They were unable to do so, even though this Qur'an came with letters they did not know, so that they might excuse themselves and say, "It came with letters that are not known to us." The answer is: No, the Qur'an came with letters they know. Shaykh al-Islam (may Allah have mercy on him) said: For this reason, you hardly see a surah beginning with these letters without a mention of the Qur'an following it. If you start from the beginning of al-Baqarah until you reach the last of the surahs beginning with these letters, you will find that a mention of the Qur'an follows them, indicating that this Qur'an which baffled you, O Arabs, was composed of these letters from which you form your speech. This is what Shaykh al-Islam (may Allah have mercy on him) held, and it is very clear. As for the statement that they have no meaning, it was said by Mujahid ibn Jabr, who was the most knowledgeable of the Tabi'un regarding the Book of Allah, Mighty and Majestic.