(Asshuara’) 26 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ طسم
Thwa Seen Meem
The abbreviated letters Thwa-Seen-Meem denote the conversation of the Lord with Moses at Mount Sina. See explanation 7: 1; 19: 1 and 20: 1.