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I.e., all human beings (as indicated by the relative pronoun man, which always refers to beings endowed with conscious intelligence). The implication is that whereas all humans - whether believers or unbelievers - are liable to err and to sin, God "is full of forgiveness unto men despite all their evildoing" ( 13:6 ). See also the first sentence of 10:11 and the corresponding note [17].
How can we conceive of sublimity and greatness in a higher degree than this, that the highest heavens are almost ready to burst asunder by His Glory, which is higher than all?
The angels are the noblest and purest beings of whom we can conceive. They reflect on the one side Allah's Glory and Praise, and on the other, two other attributes of Allah, that look towards His erring creatures, viz., Forgiveness and Mercy. The two sets of attributes are complementary. They thus proclaim in their own being and in their prayers the Greatness and unbounded Goodness of Allah.