Tafsir of Al-Qiyamah 75:12

Meaning: To Him, the Exalted and Majestic alone, is the settling of the servants. That is to say, there is no refuge and no savior for them other than Him, the Almighty and Majestic.

Or it means: To His command, the Exalted, is the settling of their affairs; none shall judge therein except Him, Glory be to Him.

Or it means: To His will, the Exalted, is the place of their final abode, whether Paradise or Hell; whomsoever He wills, Glory be to Him, He shall admit to Paradise, and whomsoever He wills, He shall admit to the Fire. The advancement of the predicate [in the Arabic structure] is to indicate exclusivity, and the aspect of its meaning varies according to the difference in what is intended by "destination" (mustaqarr).

As for "No! There is no refuge," it may be from the speech of God, the Exalted—said to the one asking, "Where is the escape?" on the day he says it—or it may be a statement [addressed to the one living] today, in the sense of causing him to refrain from seeking or wishing for escape on that Day. It is also possible that it is a continuation of the speech of the human; as if, after saying "Where is the escape?", he turns upon himself, corrects himself, and says, "No! There is no refuge."

Regardless, it is apparent that the saying of the Exalted, "To your Lord, that Day, is the destination," is an inception, serving as an explanation for the sentence preceding it, or a verification and unveiling of the reality of the situation. The address therein is to the Master of those addressed (may the blessings and peace of God be upon him), and it would not be appropriate for it to be part of what the [disbelieving] speaker is addressed with on that Day, nor part of what he says to himself, due to the placement of "that Day."

In al-Bahr [al-Muhit], it is stated: "The apparent meaning is that the saying of the Exalted, 'No! There is no refuge; to your Lord, that Day, is the destination,' is a continuation of the human’s speech." It is also said that it is from the speech of God, the Exalted, and not a narration from the human—this is the end of the quote, and there is room for deliberation regarding it.

It has also been permitted that "No" (Kalla) may be in the sense of "Indeed" (ala—the introductory particle) or in the sense of "Truly." Reflect upon this and do not be heedless.