Tafseer Ibn Khatheer - Sorah Ghafir ( The Forgiver God )

هُدًى وَذِكْرَىٰ لِأُولِي الْأَلْبَابِ (54) (Ghafir ( The Forgiver God ))

وَهِيَ الْعُقُول الصَّحِيحَة السَّلِيمَة .

Source : http://www.quraninformation.com/t-40-1-54.html