Tafsir for verse: 4:111
وَمَن يَكۡسِبۡ إِثۡمٗا فَإِنَّمَا يَكۡسِبُهُۥ عَلَىٰ نَفۡسِهِۦۚ وَكَانَ ٱللَّهُ عَلِيمًا حَكِيمٗا ١١١ ﴿111
111Whoever commits a sin, commits it only against himself. Allah is All-Knowing, All-Wise.
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Commentary

And when He called to repentance and encouraged it, He clarified that the harm of his sin does not extend beyond himself. This was to urge towards repentance and to incite it due to what every individual is naturally inclined to, which is the love of benefiting oneself and repelling harm from it. He said: ﴿And whoever earns a sin﴾; any sin it may be; ﴿then he only earns it against himself﴾; because its burden returns to him. Indeed, Allah is on the lookout for him; so He will reward him for that without a doubt, and he will not carry any of his sin onto another, just as he does not carry any of another's sin onto himself. And 'earning' is the act that brings about benefit or repels harm.

And since this can only occur with knowledge and wisdom, Allah, the Exalted, said: ﴿And Allah is﴾; meaning: the One who has complete encompassing knowledge eternally and forever; ﴿All-Knowing﴾; meaning: possessing profound knowledge of both the subtle and the grand matters, leaving nothing of it unaddressed; ﴿Wise﴾; so He does not reward him except in accordance with the measure of his sin. And when He intends something, He places it in the most appropriate of positions, and nothing else can undo it.

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