Exegesis of the saying of Allah the Exalted: “Allah is Subtle with His servants, providing for whom He wills, and He is the Strong, the Mighty.”

The Shaykh : This sentence is introductory, and it is also the beginning of the verse. It is not hidden that it is a subject and a predicate. The meaning of *Latif* (Subtle) is the One who shows subtlety to the servant, determining for him a degree of ease that does not even cross his mind. Ibn al-Qayyim (may Allah have mercy on him) said in *al-Nuniyyah*: “And He is Subtle with His servant, and with His servant” He is Subtle with him, gentle with him, and makes matters easy for him. He is Subtle with His servant, determining for him external matters in which there is subtlety, as He the Mighty and Majestic said: Thus, subtlety is considered an allusion to making matters easy and facilitating them for whom He wills among His servants.