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the Qur'an, the Basmala, is usually numbered as the first verse of the first ''sura'', but, according to the view adopted by Al-Tabari, it precedes the first verse. Apart from the ninth sura ("At-Tawba"), Al-Qurtubi reported that the correct view is that the Basmala ignored at the beginning of At-Tawba because Gabriel did not refer to the Basmala in this surah. Another view says that the

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