"And you will never be able to act justly between women" (i.e., you are absolutely unable to achieve justice between them such that no inclination whatsoever occurs toward one side in any affair, such as in division [of time], maintenance, care, looking, attention, pleasantries, conversation, intimacy, and others, of which there are so many they can hardly be enumerated).
Al-Bayhaqi narrated from 'Ubaydah that he said: "You will never be able to do that regarding love and sexual intercourse." Ibn al-Mundhir narrated from Ibn Mas'ud that he said: "Regarding sexual intercourse." Ibn Abi Shaybah from al-Hasan and Ibn Jarir from Mujahid narrated that they both said: "Regarding affection." They both also narrated from Abu Mulaykah that the verse was revealed concerning Aisha (may Allah be pleased with her), for the Messenger of Allah (peace and blessings be upon him) loved her more than others. Ahmad, Abu Dawud, al-Tirmidhi, and others narrated from her that she said: "The Prophet (peace and blessings be upon him) used to divide his time among his wives and act justly, then he would say: 'O Allah, this is my division regarding what I possess, so do not blame me for what You possess and I do not.'" By that, he (peace and blessings be upon him) meant affection and the involuntary inclination of the heart.
"Even if you are eager" to establish that and exert yourselves in it, "so do not incline completely" (i.e., do not commit full injustice against the one you are inclined away from, thereby denying her rights without her consent). Be just as much as you are able, for your inability to achieve absolute justice does not preclude you from being obligated to uphold the lesser degrees that you are capable of. The adverbial accusative of kulla (all/completely) acts as the source (masdar); it has been established that its meaning depends on what it is attributed to, whether it is a source, an adverb of time/place, or otherwise.
"Leaving her" (i.e., leaving the one you inclined away from) "like one suspended" (which is, as Ibn Abbas (may Allah be pleased with them both) said, one who is neither divorced nor has a husband). Ubayy read it as "like one imprisoned," and Qatadah interpreted "suspended" in this way. The prepositional phrase is connected to an implied word, serving as a state (hal) for the pronoun in the accusative case in "leaving her." Al-Samin permitted it to be in the place of the second object of "leave," based on the meaning of "render." The dropping of the nun in tadharuha is either because of the agent (a hidden 'an' after the prohibition) or because it is jussive, being coordinated with the preceding verb. There is a form of rebuke in the verse.
Ahmad, Abu Dawud, al-Tirmidhi, and al-Nasa'i narrated from Abu Hurayrah (may Allah be pleased with him) that he said: The Messenger of Allah (peace and blessings be upon him) said: "Whoever has two wives and inclines toward one of them, he will come on the Day of Resurrection with one side of his body hanging." Many others narrated from Jabir ibn Zayd that he said: "I had two wives, and I used to be so just between them that I would even count the kisses." From Mujahid, he said: "They used to like to treat co-wives equally, even in perfume; he would apply perfume for this one just as he would for that one." Regarding a man who has two wives, Ibn Sirin said: "He is disliked to perform ablution in the house of one and not the other."
"And if you rectify" what you were corrupting in their affairs, "and fear" the inclination that Allah has prohibited you from in the future, "then indeed Allah is ever Forgiving"—He will forgive you for past partiality—"Merciful," bestowing upon you His mercy.