Tafsir of Al-Lail 92:13

"And indeed, to Us belongs the Hereafter and the first [life]," meaning absolute disposal over both of them however We will. Thus, We do whatever We will of actions, among which is that which We have mentioned regarding the one who gives and the one who withholds. Or, it means that to Us belongs [the authority of] that, so We reward the one who is guided and for whom Our guidance has been effective. Or, it means that to Us belongs what is in both realms, so your abandoning guidance and your lack of benefiting from Our guidance does not harm Us; nor does your guidance benefit Us, just as your straying does not harm Us. So whoever is guided is only guided for his own soul, and whoever strays only strays against it.