it is a guidance and a mercy read nominative rahmatun; the popular accusative reading rahmatan would make it a circumstantial qualifier referring to āyāt ‘signs’ the operator of which being the implicit demonstrative import of tilka ‘those’ for the virtuous
- 31:33
هُدًى وَرَحْمَةً لِلْمُحْسِنِينَ
And a guidance and grace for those who do good,
- common.revelation-Meccan
- common.hizb : 164