Translation:

40. So We took him and his forces and threw them into the sea: and his was the blame.

Notes (Tafseer)

5017. The ungodly Egyptians were all destroyed, but the chief blame lay on Pharaoh for misleading them. Pharaoh's punishment was just. He could not blame any one else. And certainly no one can blame the course of Allah's Justice, for Allah was patient, and gave him many chances to repent.