Imam al-Qurtubi narrates the following incident in his tafsir:
It is related that the Sahabah, may Allah be pleased with them all, were once reminding each other of the Qur’an.
Abu Bakr as-Siddiq, radiyallahu ‘anhu, said, “I recited the Qur’an from its beginning to its end and I did not see any ayah more beautiful and full of hope than His Saying, exalted be He:
Say, ‘Each acts according to his disposition.’
(al-Isra’: 84)
For indeed, the slave is disposed towards nothing but disobedience [‘isyaan]; and the Lord is disposed towards nothing but forgiveness [ghufraan].
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‘Umar, radiyallahu ‘anhu, said, “I recited the Qur’an from its beginning to its end and I did not see any ayah more beautiful and full of hope than His Saying, exalted be He:
“In the Name of Allah, the Most Beneficent, the Most Merciful. Haa Meem. The revelation of the Book is from Allah, the Almighty, the All-Knowing. The Forgiver of sins, the Acceptor of repentance, the Severe in retribution, the Possessor of abundance.”
(al-Mu’min: 1 – 3)
He mentioned the forgiving of sins before the acceptance of repentance; in this there is a sign [ishaarah] for the believers.
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‘Uthman bin ‘Affan, radiyallahu ‘anhu, said, “I recited the Qur’an from its beginning to its end and I did not see any ayah more beautiful and full of hope than His Saying, exalted be He:
“Inform my slaves that I, I am the Most Forgiving, the Most Merciful.”
(al-Hijr: 49)
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‘Ali ibn Abu Talib, radiyallahu ‘anhu, said, “I recited the Qur’an from its beginning to its end and I did not see any ayah more beautiful and full of hope than His Saying, exalted be He:
“Say, ‘O My slaves who have transgressed against themselves, do not despair of the Mercy of Allah; indeed, Allah forgives all sins. Indeed, He is the Most Forgiving, the Most Merciful.’”
(al-Zumar: 53)
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I (al-Qurtubi) say: “I recited the Qur’an from its beginning to its end and I did not see any ayah more beautiful and full of hope than His Saying, exalted be He:
“Those who believe and do not mix their faith with wrongdoing, they are the ones who are safe and it is they are guided.”
(al-An’am: 82)
Source: al-Jami’ li Ahkam al-Qur’an