Ghafir: (40) Whoever does an evil deed...
(Whoever does an evil deed) in this world, (then he shall not be recompensed) in the Hereafter (except with the like of it) as an act of justice from Allah, the Almighty and Majestic. This is used as evidence that crimes are compensated by their like—meaning, by their equivalent weight—without multiplication.
(And whoever does a righteous deed, whether male or female, while being a believer, then those) who performed that (shall enter Paradise, being provided therein without account).
(Without estimation or weighing against the deed, but rather multiplied manifold, as an act of bounty and mercy from Him, the Exalted).
He categorized the workers into male and female to emphasize and ensure inclusivity, preempting any potential shortcoming regarding the female gender. He made the recompense for their deeds a nominal sentence starting with a demonstrative pronoun, while favoring and elaborating on the reward, to highlight the dominance of mercy and to encourage what is with Allah, the Almighty and Majestic.
He established the deed as the principal pillar of the conditional proposition, and faith as a circumstantial state (hal), to indicate that faith is a condition for the consideration, acceptance, and rewarding of the deed, as circumstantial states act as constraints and conditions for the rulings in which they occur. This also entails an indication of the immense nobility of faith and the abundance of its reward.
Al-A‘raj, al-Hasan, Abu Ja‘far, ‘Isa, and more than one of the Seven recited yudkhaluna (they shall be made to enter) in the passive voice.