The Qur'an is a Reminder

Then Allah says,

﴿ ڪَلَّآ إِنَّهُ ۥ تَذۡكِرَةٌ۬ ﴾

(Nay, verily, this is an admonition.) meaning, truly the Qur'an is a reminder.

﴿ فَمَن شَآءَ ذَڪَرَهُ ۥ • وَمَا يَذۡكُرُونَ إِلَّآ أَن يَشَآءَ ٱللَّهُ‌ۚ ﴾

(So, whosoever wills receives admonition (from it)! And they will not receive admonition unless Allah wills;) This is similar to Allah's statement,

﴿ وَمَا تَشَآءُونَ إِلَّآ أَن يَشَآءَ ٱللَّهُ ﴾

(And you cannot will unless Allah wills.) (81:29) Concerning Allah's statement,

﴿ هُوَ أَهۡلُ ٱلتَّقۡوَىٰ وَأَهۡلُ ٱلۡمَغۡفِرَةِ ﴾

(He is the One, deserving the Taqwa and He is the One Who forgives.) This means that He deserves to be feared and He is eligible to forgive the sin of whoever turns to Him and repents. This was said by Qatadah. This is the end of the Tafsir of Surat Al-Muddaththir, all praise and thanks are due to Allah.