Tafsir Ibn Kathir -> Surah Yunus -> Which was revealed in Makkah

﴿بِسْمِ اللَّهِ الرَّحْمَـنِ الرَّحِيمِ ﴾

In the Name of Allah, the Most Beneficent, the Most Merciful

﴿الر تِلْكَ ءايَـتُ الْكِتَـبِ الْحَكِيمِ - أَكَانَ لِلنَّاسِ عَجَبًا أَنْ أَوْحَيْنَآ إِلَى رَجُلٍ مِّنْهُمْ أَنْ أَنذِرِ النَّاسَ وَبَشِّرِ الَّذِينَ ءامَنُواْ أَنَّ لَهُمْ قَدَمَ صِدْقٍ عِندَ رَبِّهِمْ قَالَ الْكَـفِرُونَ إِنَّ هَـذَا لَسَـحِرٌ مُّبِينٌ ﴾

(1. Alif-Lam-Ra. These are the verses of the Book (the Qur'an) Al-Hakim.) (2. Is it a wonder for mankind that We have sent Our revelation to a man from among themselves (saying): "Warn mankind, and give good news to those who believe that they shall have with their Lord the rewards of their good deeds'' (But) the disbelievers say: "This is indeed an evident sorcerer!'') The isolated letters in the beginning of this Surah, as well as in others, have been previously discussed at the beginning of Surat Al-Baqarah. Allah said:

﴿تِلْكَ ءاَيَـتُ الْكِتَـبِ الْحَكِيمِ ﴾

(These are the verses of the Book (the Qur'an) Al-Hakim.) This indicates that these are verses of the Qur'an, in which the wisdom of judgment is clear.