Tafsir of Al-Qalam 68:12

Hinderer of good, transgressor, sinful, it means, he refuses to give and withholds that which he has of good

معتد

transgressor, this means, in attaining that which Allah has made permissible for him, he exceeds the legislated bounds

أثيم

sinful, meaning, he delves into the forbidden things. Concerning Allah's statement,

عتل بعد ذلك زنيم