Tafsir of Ad-Dukhan 44:8

(There is no deity except Him): A parenthetical sentence affirming what preceded it. It is said: it is the predicate of an omitted subject, meaning: He, glorified be He, there is no deity except Him, and the sentence of the subject and its predicate is parenthetical, affirming that. It is also said: it is another predicate for Inna (Indeed) according to the recitation of "Rabb al-samawati" (Lord of the heavens) in the nominative case, with it being made a predicate. It is also said: it is a predicate for it according to that recitation, while what is between them is an interpolation.

(He gives life and causes death): Parenthetical, as was the preceding one. Likewise is His saying, exalted be He, (Your Lord and the Lord of your first forefathers).

**(By implying a subject, or as an appositive to "Lord of the heavens" according to that recitation, or as an explanation, or as an adjective for it. It is said: It is the agent of "causes death," and in "gives life" is a pronoun returning to it, and the discourse follows the rule of mutual governance (tanazu'). Or it returns to "Lord of the heavens." It is said: "He gives life and causes death" is another predicate for "Lord of the heavens," and likewise "Your Lord." It is said: Both are two predicates for Inna.)**

Ibn Abi Ishaq, Ibn Muhaysin, al-Za'farani, Ibn Miqsam, al-Hasan, Abu Musa, Isa ibn Sulayman, and Salih—both from al-Kisa'i—recited both with the genitive case (jarr) as an appositive to "Lord of the heavens" according to the genitive recitation. Ahmad ibn Jubayr al-Antaki recited it in the accusative case (nasb) as an expression of praise.