21 Preface يُعَذِّبُ مَن يَشاءُ وَيَرحَمُ مَن يَشاءُ ۖ وَإِلَيهِ تُقلَبونَYusuf Ali“He punishes whom He pleases, and He grants Mercy to whom He pleases, and towards Him are ye turned.1I think ilayhi tuqlabun is better translated “towards Him are ye turned” than “towards Him will be your return”, as it implies not only the return of man to God in the Hereafter (turja'un in verse 17 above) but also the fact explained in verse 22 that man’s needs are always to be obtained from God: man cannot frustrate God’s designs, and can have no help or protection except from God: man has always to face God, whether man obeys God or tries to ignore God. Man will never be able to defeat God’s Plan. According to His wise Will and Plan, He will grant His grace or withhold it from man.