Tafsir of Al-Muddathir 74:54

(Nay!) A deterrent to them from their turning away. (Indeed, it), meaning the Qur’an or the aforementioned reminder in His saying—the Exalted—"What is [the matter] with them, that they are, from the reminder, turning away?"—(is a reminder). The pronoun that follows is masculine because it refers to the Qur’an or the "dhikr" (mention). (So whoever wills may remember it); and what a reminder it is!