Tafsir of An-Najm 53:38

(That no bearer of burdens shall bear the burden of another) means that no soul, by its nature of being capable of carrying, shall carry the burden of another soul. In this phrasing, "an" (that) is the lightened form of the heavy anna (that), and the dameer al-sha’n (pronoun of the affair), which is its subject, is omitted. The negated sentence serves as its predicate. The position of the sentence is in the genitive case, functioning as an appositive (badal) to what is in the "scrolls of Moses," or it is in the nominative case as the predicate of an omitted subject. The initiation is explanatory, as if it were said: "What is in his scrolls?" Then it was replied: "It is [the principle] that no bearer of burdens shall bear..." and so on.

The meaning is that no one shall be held accountable for the sin of another so that the latter may be absolved of their punishment. This does not conflict with the saying of the Prophet, may Allah exalt and grant him peace: "Whoever introduces an evil practice, upon him is its burden and the burden of those who act upon it until the Day of Resurrection." For that [additional] burden is the burden of [his own] leading others astray, which is his own burden, not the burden of another. And [similarly] the saying of the Almighty...