Transliteration: Walillahi ma fee alssamawati wama fee alardi yaghfiru liman yashao wayuAAaththibu man yashao waAllahu ghafoorun raheemun
Allah is the Owner of whatever is in the heavens and whatever is in the earth: He may forgive whomever He pleases and punish whomever He wills; Allah is Forgiving and Merciful.