Tafsir of Ibraheem 14:51

(لِيَجْزِيَ اللَّهُ) is linked to an implied element; that is, He does that to them so that He, Glorified be He, may recompense (كُلَّ نَفْسٍ) — meaning every criminal soul, by virtue of the context — (مَّا كَسَبَتْ) of various types of disbelief and acts of disobedience, as a fitting recompense. This serves as an indication that their recompense is commensurate with their deeds.

According to this interpretation, it is permissible to consider "the soul" as general, encompassing both the criminal and the obedient; for when the criminals are singled out for punishment, it is understood that the obedient are singled out for reward. Moreover, the punishment of the criminals—who are their enemies—is also a recompense for the others, as it is said: "He who survives his enemy by a day has attained his desire."

It is also permissible, considering the generality, for the lam (the 'l' in liyajziya) to be linked to (بَرَزُوا) on the assumption that it is conjoined to (تُبَدَّلُ), with the pronoun referring to the creation, and what lies between them being a parenthetical clause, so there is no objection. That is: "They emerged for the reckoning, so that Allah the Exalted may recompense every soul, whether obedient or disobedient, for what it earned of good or evil."

(إِنَّ اللَّهَ سَرِيعُ الْحِسَابِ) because He, Glorified be He, is not distracted or preoccupied by it; nor does one reckoning hinder Him from another, such that He must rest during the calculation of some, causing the punishment of others to be delayed. It is narrated from Ibn Abbas—may Allah be pleased with them both—that the intended meaning is "swift in retribution." Al-Murtada mentioned other facets regarding this in his Durar.