Al-Ghashiyah: (23) Except for one who turns away . . .

Regarding the words of the Exalted, "Except for one who turns away and disbelieves," it is said to be an istiṭnāʾ munqaṭiʿ (discontinuous exception), and the "illa" (except) in it carries the meaning of "lākin" (but). "Man" (one who) is a relative pronoun acting as the subject (mubtadaʾ), and what follows it is the conjunctive clause (ṣilah), with the pronoun being the implicit referent (al-ḍamīr al-mustatir).