Tafsir of Al Imran 3:109

This means that to Him, Glorified be He, belongs—exclusively and alone—all that is within them of created beings, in terms of ownership, creation, and disposal. The use of the word "what" (ma) serves to indicate that, in relation to His Greatness, those who possess intellect are [treated] like those who do not.

This means their affairs, so He shall recompense each according to what wisdom demands, whether by reward or punishment. Placing the prepositional phrase [“to Allah”] first denotes restriction (hasr); meaning, to the judgment and decree of Allah Almighty, and to no one else, whether by way of partnership or independence. This sentence confirms the contents of what was mentioned regarding the recompense of the two parties. It has been said that it is conjoined to what precedes it, confirming its content. The use of the explicit noun [Allah] in the place of a pronoun [to Him] serves to cultivate reverence. Yahya ibn Wathab read "return" (turja'u) with a fatha on the ta and a kasra on the jim throughout the entire Quran.