Tafsir of As-Saffat 37:40

(Except for the chosen servants of Allah)

This is an istiṭnāʾ munqaṭiʿ (disjunctive exception) from the pronoun in dhāʾiqū (those who will taste). What lies between them is an interruption, brought forth in haste to establish the truth by clarifying that their tasting of the punishment is solely from their own direction, and not at all from the direction of any other. Thus, illā is interpreted as lākin (but), and what follows it functions like its predicate. The meaning becomes: "But the chosen servants of Allah—those are the ones for whom there is provision, and fruits, etc."

It is also possible that the meaning is: "But the chosen servants of Allah are not like that."

It has been said that it is an istiṭnāʾ munqaṭiʿ from the pronoun in tujzawna (you are being recompensed), such that the meaning is: "You are being recompensed with the likes of what you used to do, but the chosen servants of Allah are being recompensed with manifold increases relative to what they used to do." This is clearly far-fetched, and even more far-fetched is considering the exception to be muttaṣil (conjunctive) by generalizing the address in tujzawna to include all those held accountable, for this necessitates the same artificial complexity found in the previous view regarding the separation of pronouns.

Al-mukhliṣīn (the chosen/purified ones) is an attribute of praise, as the attribution to Allah is for the sake of honor (tashrīf).