{And whoever earns an ithm (sin)}: meaning, whoever commits a sin from among the sins, {then he only earns it against himself}: such that its harm does not extend to anyone else; therefore, one should be cautious of exposing it [one's self] to punishment and calamity.

{And Allah is All-Knowing}: of everything, including this earning, {All-Wise}: in everything He has decreed and ordained, and from that is the principle that no bearer of burdens shall bear the burden of another. It has been said: All-Knowing of the thief, All-Wise in mandating the cutting [of his hand] for him. The former interpretation is more appropriate.