Tafsir of Ash-Shams 91:7

And His saying, Exalted is He, "And a soul and He who fashioned it," means: He brought it into existence and originated it, prepared for its perfection. This is by way of balancing its organs and its apparent and hidden faculties. The use of the indefinite form (al-tankir) is for intensification, or it is said: for glorification, on the assumption that what is meant by "the soul" is Adam, peace be upon him. The first interpretation is more appropriate to the answer of the oath that follows. Whoever held the latter view regarded it as an instance of istikhdam (usage). Al-Farra’, Al-Zajjaj, Al-Mubarrad, Qatadah, and others held that "ma" (in "what") in the three places is an infinitive particle—that is: its construction, its spreading, and its fashioning. Al-Zamakhshari critiqued this, saying it is not a valid interpretation due to the Almighty’s saying: [The rest of the text is incomplete in the source].