Based on its likely nature as a fan-made mod for a football simulator, here is a story about its origin: The Voice of the Virtual Pitch
At its core, the file is an archive compressed using the (indicated by the .7z extension). The descriptive part of the filename—"Commentary Arabic by Haroun Z."—suggests the contents are related to Arabic grammatical or theological commentary, likely authored or compiled by an individual named Haroun Z. commentary arabic by haroun z.7z