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The argument having been completed about the fruits of this life being reaped in the Ma'ad, or the Hereafter, when perfect balance will be restored and perfect Justice will reign supreme, the Sura closes with praise and glory to Allah, Who is not only Omnipotent but is full of Wisdom, and cherishes and cares for all His creation. We began with the remembrance of His Revelation and Mercy, and we close with the celebration of His goodness, power, and wisdom. Note how the argument is rounded off by the reminiscence of the last clause of the second verse of this Sura.