Then he clarified the reason for these actions on that day. He said, expressing by the recompense and the gain, which is the essence of obligation and the assumption of benefit, due to the context of dominance over them: ﴿So that Allah may reward﴾, meaning the One who has all perfection, ﴿every soul﴾, whether obedient or disobedient. And when the matter became significant by attributing the recompense to the Greatest Name, which encompasses all attributes of perfection, it necessitated that the essence of the gain itself is the recompense. This is because it is more creative, more precise in craftsmanship, and more eloquent in depicting what is appropriate in beautiful forms when intending reward, and in ugly forms when intending punishment. For this reason, he omitted the preposition - which will be mentioned in 'Ha-Mu'min' - and said: ﴿What it has earned﴾. And the recompense is the response to the action with what it necessitates of good or evil; and the gain is the act by which benefit is sought or harm is repelled. Among the recompense of the believer is the punishment of whoever opposes him for the sake of Allah.

And when the reckoning of every soul is worthy of being regarded with awe, he said: ﴿Indeed, Allah﴾, meaning the One who has absolute encompassing knowledge, ﴿is swift in reckoning﴾, meaning He is not preoccupied by the reckoning of one soul from the reckoning of another, nor by one matter from another.