Tafsir of Al-An'am 6:132

{ And for all }—that is, from among those accountable, whether they are Jinn or mankind—{ are degrees }—that is, ranks. This encompasses the degrees of Paradise, whether literally or by way of dominance. { from what they have done }—that is, from their deeds, whether they were righteous or wicked, or by reason of their deeds, or as recompense for them. The word "from" (min) is either for initiation (ibtida'iyyah), for causation (ta'liliyyah), or for clarification (bayaniyyah) with the assumption of an omitted noun. { And your Lord is not unaware of what they do }—so that no action of a doer is hidden from Him, may He be glorified, nor the measure of what he deserves thereby in terms of reward or punishment.

Ibn 'Amir recited it as { you do } (ta'malun) with the letter 'ta', prioritizing the second-person address over the third-person. If it were intended that { they do } (ya'malun) with the letter 'ya' should encompass the addressees, such that all of creation is meant, then there is no impediment to considering the precedence of the third-person over the second-person, other than the fact that nothing like that has been established in their speech.