Word by Word Analysis

أَلَمْ تَعْلَمْ أَنَّ ٱللَّهَ لَهُۥ مُلْكُ ٱلسَّمَـٰوَٰتِ وَٱلْأَرْضِ يُعَذِّبُ مَن يَشَآءُ وَيَغْفِرُ لِمَن يَشَآءُ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ 40

Do you not know that to Allāh belongs the dominion of the heavens and the earth? He punishes whom He wills and forgives whom He wills, and Allāh is over all things competent.