Then, the saying of the Exalted descended: [“Or have they taken protectors besides Him? But Allah—He is the Protector, and He gives life to the dead, and He is over all things competent.”] ¹

This manifest report indicates that the verse was revealed in the wake of the miracle occurring at the hands of our Master. The phrase “But Allah—He is the Protector” refers to what Sa'd bin Mas'adah mentioned when our Master—Exalted is His might—revived him, in his saying, "This is the Wali of the Messenger of Allah." In the sentence “and He gives life to the dead” is an allusion to Sa'd's saying, "who caused me to die and brought me to life." “And He is over all things competent”—the remainder of the verse—corresponds to what emanated from Sa'd in his saying, “and He is over all things competent.” And what Sa'd mentioned thereafter, in his saying while addressing our Master: “For You are the Pardoning, the Forgiving,” conforms to what is stated in the verse from Surah Al-Hajj: “Indeed, Allah is Pardoning and Forgiving.”