Tafsir of An-Nisa' 4:111

ومن يكسب إثما فٳنما يكسبه على نفسه

And whoever earns sin, he earns it only against himself. is similar to His statement,

وﻻ تزر وازرة وزر أخرى

And no bearer of burdens shall bear the burden of another. (35:18) So no one will avail anyone else. Rather, every soul, and none else, shall carry its own burden. This is why Allah said,

وكان الله عليما حكيما

And Allah is Ever All-Knowing, All-Wise. meaning, this occurs due to His knowledge, wisdom, fairness and mercy

ومن يكسب خطيية أو إثما ثم يرم به برييا فقد احتمل بهتانا وإثما مبينا