Surah Āl-'Imrān was revealed in Al-Madinah, as evident by the fact that the first eighty-three Ayat in it relate to the delegation from Najran that arrived in Al-Madinah on the ninth year of Hijrah (632 CE). We will elaborate on this subject when we explain the Ayah about the Mubahalah [3:61] in this Surah, Allah willing. We should also state that we mentioned the virtues of Surah Āl-'Imrān along with the virtues of Surat Al-Baqarah in the beginning of the Tafsir of Surat Al-Baqarah.

بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ

الم - اللَّهُ لَا إِلَٰهَ إِلَّا هُوَ الْحَيُّ الْقَيُّومُ - نَزَّلَ عَلَيْكَ الْكِتَابَ بِالْحَقِّ مُصَدِّقًا لِّمَا بَيْنَ يَدَيْهِ وَأَنزَلَ التَّوْرَاةَ وَالْإِنجِيلَ - مِن قَبْلُ هُدًى لِّلنَّاسِ وَأَنزَلَ الْفُرْقَانَ إِنَّ الَّذِينَ كَفَرُوا بِآيَاتِ اللَّهِ لَهُمْ عَذَابٌ شَدِيدٌ وَاللَّهُ عَزِيزٌ ذُو انتِقَامٍ

(In the Name of Allah, the Most Gracious, the Most Merciful)(1. Alif-Lam-Mim.)(2. Allah! None has the right to be worshipped but He, the Ever Living, the One Who sustains and protects all that exists.)(3. It is He Who has sent down the Book to you with truth, confirming what came before it. And He sent down the Tawrah and the Injil,)(4. Aforetime, as a guidance to mankind. And He sent down the criterion. Truly, those who disbelieve in the Ayat of Allah, for them there is a severe torment; and Allah is All-Mighty, All-Able of Retribution.)

We mentioned the Hadith in the Tafsir of Ayat Al-Kursi [2:255] that mentions that Allah's Greatest Name is contained in these two Ayat,

اللَّهُ لَا إِلَٰهَ إِلَّا هُوَ الْحَيُّ الْقَيُّومُ

(Allah! None has the right to be worshipped but He, the Ever Living, the One Who sustains and protects all that exists) and,

الم - اللَّهُ لَا إِلَٰهَ إِلَّا هُوَ الْحَيُّ الْقَيُّومُ

(Alif-Lam-Mim. Allah! None has the right to be worshipped but He, the Ever Living, the One Who sustains and protects all that exists.)

We also explained the Tafsir of,

الم

(Alif-Lam-Mim) in the beginning of Surat Al-Baqarah, and the meaning of,

اللَّهُ لَا إِلَٰهَ إِلَّا هُوَ الْحَيُّ الْقَيُّومُ

(Allah! La ilaha illa Huwa, Al-Hayyul-Qayyum) in the Tafsir of Ayat Al-Kursi. Allah's statement,

نَزَّلَ عَلَيْكَ الْكِتَابَ بِالْحَقِّ

(It is He Who has sent down the Book to you with truth,) means, revealed the Qur'an to you, O Muhammad, in truth, meaning there is no doubt or suspicion that it is revealed from Allah. Verily, Allah revealed the Qur'an with His knowledge, and the angels testify to this fact, Allah is sufficient as a Witness. Allah's statement,

مُصَدِّقًا لِّمَا بَيْنَ يَدَيْهِ 

(Confirming what came before it) means, from the previous divinely revealed Books, sent to the servants and Prophets of Allah. These Books testify to the truth of the Qur'an, and the Qur'an also testifies to the truth these Books contained, including the news and glad tidings of Muhammad's prophethood and the revelation of the Glorious Qur'an.

Allah said,

وَأَنزَلَ التَّوْرَاةَ

(And He sent down the Tawrah) to Musa (Musa) son of 'Imran,

وَالْإِنجِيلَ

(And the Injil), to 'Isa, son of Mary,

مِن قَبْلُ

(Aforetime) meaning, before the Qur'an was revealed,

هُدًى لِّلنَّاسِ

(As a guidance to mankind) in their time.

وَأَنزَلَ الْفُرْقَانَ

(And He sent down the criterion) which is the distinction between misguidance, falsehood and deviation on one hand, and guidance, truth and piety on the other hand. This is because of the indications, signs, plain evidences and clear proofs that it contains, and because of its explanations, clarifications, etc.

Allah's statement,

إِنَّ الَّذِينَ كَفَرُوا بِآيَاتِ اللَّهِ

(Truly, those who disbelieve in the Ayat of Allah) means they denied, refused and unjustly rejected them,

 لَهُمْ عَذَابٌ شَدِيدٌ

(For them there is a severe torment) on the Day of Resurrection,

وَاللَّهُ عَزِيزٌ

(And Allah is All-Mighty) meaning, His grandeur is invincible and His sovereignty is infinite,

ذُو انتِقَامٍ

(All-Able of Retribution.) from those who reject His Ayat and defy His honorable Messengers and great Prophets.