Tafsir of Al-Infitar 82:10

{And indeed, over you are keepers}

The phrase is a circumstantial qualifier (hal) from the subject of "you deny" (tukadhdhibun). It serves to invalidate their denial and to confirm what they are denying regarding the recompense, according to both interpretations of "in the religion" (ad-din). That is: you deny the recompense, while the state of affairs is that over you, from Us, are keepers for your deeds.