Surah 4. An-Nisaa', Ayah 149

Qadir.- The root qadara not only implies power, ability, strength, but two other ideas which it is difficult to convey in a single word, viz., the act and power of estimating the true value of a thing or persons, as in vi. 91; and the act and power of regulating something so as to bring it into correspondence with something. "Judgment of values" I think sums up these finer shades of meaning. Allah forgives what is wrong and is able fully to appreciate and judge of the value of our good deeds whether we publish them or conceal them.