They will say to Allah, meaning the One to whom belongs everything. He is the Lord of that - according to the reading of the Basri scholars. The interpretation for others is: all of that is for Allah, because the meaning of 'Who is the Lord of the thing?' is 'To whom does the thing belong?' So, the 'lam' indicates ownership clearly along with the indication of the Lord's management.

And when the matter became certain and clarity increased, the threat against continuing in wrongdoing became appropriate. So He said: 'Say,' denying them the lack of causing them to have piety: 'Do you not fear?' meaning, do you not place between yourselves and the occurrence of anger from this vast kingdom of complete power a protection by repenting from denying something that is easy in comparison to this great King, which is easy for Him.