And you are not in any matter. 'Ma' is a negation, and the address is to the Messenger of Allah, blessings and peace be upon him. The matter is: the affair, and its origin is the hamzah meaning intention, from 'sha'anta shanahu' if you intended his intention. The pronoun in 'minhu' refers to the matter because the recitation of the Qur'an is a matter of the Messenger of Allah, blessings and peace be upon him; rather, it is his most significant matter, or it refers to the revelation, as if it were said: And what you recite of the revelation of the Qur'an, because every part of it is Qur'an. The omission before the mention is to magnify it. And what you all do of any action, we are witnesses over you, observing, counting for you when you immerse yourselves in it. 'Ifaada' in the matter means when you engage in it. And what is absent from you is read with a dammah and a kasrah: and what is far and what is hidden, from it: the distant garden. And there is no smaller than that nor greater. The reading with the accusative and nominative, the preferable is the accusative for negation of the kind, and the nominative for beginning so that it becomes a statement by itself. And in the conjunction on the position of 'min mithqali dharrah' or on the wording 'mithqali dharrah' with a fathah in the genitive case due to the prohibition of inflection: there is a problem, because your saying 'nothing is absent from Him except in a Book' is problematic. If you say: why was the earth mentioned before the sky, unlike His saying in Surah Saba: 'The Knower of the Unseen, nothing is absent from Him, not even an atom's weight in the heavens or in the earth'? I say: It is right for the sky to be mentioned before the earth, but since He mentioned His testimony over the affairs of the people of the earth and their conditions and actions, and connected that with His saying 'nothing is absent from Him', it was appropriate to mention the earth before the sky, on the basis that the conjunction with 'wa' has the ruling of duality.