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السجدةAyah 1

Al-Mukhtasar

بِسْمِ ٱللَّهِ ٱلرَّحْمَـٰنِ ٱلرَّحِيمِ الٓمٓ ﴿١﴾

Alif Lam Meem. The discussion on similar letters has already passed in Sūrah Al-Baqarah.