It is narrated from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) concerning the saying of Allah, the Mighty and Majestic: "The Forgiver of sin, the Acceptor of repentance, severe in punishment, the Possessor of bounty; there is no god but He; to Him is the final return." He said: "'The Forgiver of sin' means: He forgives the sins of those who say La ilaha illallah; 'the Acceptor of repentance' means: He accepts the repentance of those who say La ilaha illallah; 'severe in punishment' means: severe in punishment for those who do not say La ilaha illallah; 'the Possessor of bounty' means: the Possessor of great richness and abundance; 'there is no god but He': the disbelievers of Quraysh did not affirm His oneness, so He Himself declared His oneness; 'to Him is the final return' means: whoever says La ilaha illallah returns to Him and He admits him into Paradise, and whoever does not say La ilaha illallah also returns to Him and He admits him into Hell."
Hadith Referenceالمعجم الأوسط / باب الياء / 9481
Hadith Gradingمحدثین:إسناده ضعيف لضعف يحيى بن عبد الحميد الحماني
Hadith Takhrij«قال الهيثمي: وفيه يحيى بن عبد الحميد الحماني وهو ضعيف «مجمع الزوائد ومنبع الفوائد، ج 7، ص 102»»