Tafsir of Al-An'am 6:72

His saying, the Exalted: "And that you establish prayer and fear Him"—that is, the Lord, by opposing His command—"Glorified be He," by estimating the preposition. This is a conjunction referring to the preceding preposition and its object (jar wa majrur). Sibawayh and a group [of grammarians] have explicitly stated that the infinitive an (that) precedes the command. It is also permitted that "that you establish" be a conjunction referring to the position of "that we submit" (li-nuslima), as if it were said: "We were commanded to submit and that you establish."

It has also been said that it is a conjunction referring to the object of the implied command—that is, "We were commanded to believe and to establish prayer." Another view is that it is a conjunction referring to His saying, the Exalted: "Indeed, the guidance of Allah," etc.—meaning: "Say to them, 'Indeed, the guidance of Allah is the [only] guidance, and [we were commanded] that you establish prayer.'" It has also been said that it refers back to "come to us" (i'tina), and other views exist as well.

The Imam mentioned that it would have been more apparent to say: "We were commanded to submit and to establish," except that He turned to what was mentioned to signal that as long as the disbeliever remains a disbeliever, he is like an absent stranger, so he is addressed as one who is absent. But when he submits and enters the company of the believers, he becomes like a close one who is present, so he is addressed as those who are present are addressed.

His saying, the Exalted: "And it is He unto whom you will be gathered" is a resumed sentence that makes mandatory the compliance with the three matters He, the Exalted, has commanded. The advancement of the object (ilayhi) is for the purpose of restriction (hasr), while observing the rhythmic endings of the verses. That is: Unto Him, the Exalted—not unto another—you will be gathered on the Day of Resurrection.