Al-Mukhtasar
بِسْمِ ٱللَّهِ ٱلرَّحْمَـٰنِ ٱلرَّحِيمِ نٓ ۚ وَٱلْقَلَمِ وَمَا يَسْطُرُونَ ﴿١﴾
The discussion on similar letters has already passed in Sūrah Al-Baqarah. Allah takes an oath on the Pen and whatever the people write with their pens.
Al-Mukhtasar
بِسْمِ ٱللَّهِ ٱلرَّحْمَـٰنِ ٱلرَّحِيمِ نٓ ۚ وَٱلْقَلَمِ وَمَا يَسْطُرُونَ ﴿١﴾