فَإِن تَوَلَّوْاْ
...
But if they turn away,
from the glorious, pure, perfect and encompassing Law that you -- O Muhammad -- brought them,
...
فَقُلْ حَسْبِيَ اللّهُ لا إِلَـهَ إِلاَّ هُوَ
...
then say: "Allah is sufficient for me. There is no God but He,
Allah is sufficient for me, there is no deity worthy of worship except Him, and in Him I put my trust. Similarly, Allah said,
رَّبُّ الْمَشْرِقِ وَالْمَغْرِبِ لاَ إِلَـهَ إِلاَّ هُوَ فَاتَّخِذْهُ وَكِيلً
(He alone is) the Lord of the east and the west; there is no God but He. So take Him alone as a guardian. (73:9)
...
عَلَيْهِ تَوَكَّلْتُ
...
in Him I put my trust,
Allah said next,
...
وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ
and He is the Lord of the Mighty Throne.
He is the King and Creator of all things, and He is the Lord of the Mighty Throne (Arsh), which is above all creation; all that is in and between the heavens and earths is under the Throne (Arsh) and subservient to Allah's power. His knowledge encompasses all things, and His decision will certainly come to pass over all matters. He is the guardian of all things.
Imam Ahmad recorded that Ibn Abbas said that Ubayy bin Ka`b said,
"The last Ayah revealed from the Qur'an was this Ayah,
لَقَدْ جَاءكُمْ رَسُولٌ مِّنْ أَنفُسِكُمْ
(Verily, there has come unto you a Messenger from among yourselves ...) (9:128) until the end of the Surah."
It is recorded in the Sahih that Zayd bin Thabit said,
"I found the last Ayah in Surah Bara'ah with Khuzaymah bin Thabit."
حَسْبِيَ اللّهُ لا إِلَـهَ إِلاَّ هُوَ عَلَيْهِ تَوَكَّلْتُ وَهُوَ رَبُّ الْعَرْشِ الْعَظِيمِ
"Allah is sufficient for me. There is no God but He, in Him I put my trust and He is the Lord of the Mighty Throne."
This is the end of Tafsir of Surah Al-Tawbah, all praise is due to Allah.