Tafsir of Yunus 10:105

If you ask: How can the phrase "And direct" (wa-an aqim) be conjoined to "that I be" (an akūna)? This presents a difficulty, because the particle an must either be the an of explanation (al-tafsīriyyah) or the an that forms a source (al-maṣdariyyah) with the verb.

It cannot be the an of explanation—even though the command implies the meaning of speech—because conjoining it to the conjunctive an (in the previous verse) forbids this. Furthermore, claiming it is a conjunctive an like the first one is not supported by the imperative form "Direct" (aqim), because a conjunctive clause must be a sentence capable of being true or false.

I say: Sibawayh permitted the conjunctive an to be followed by an imperative or prohibitive. He likened this to their saying, "You are the one who does [it]" (anta alladhī tafʿalu), addressing the person directly. The purpose is to connect it to something that, together with it, carries the meaning of a verbal noun (maṣdar). Imperatives and prohibitions indicate a verbal noun just as other verbs do.

"Direct your face": Be upright toward Him and do not turn to the right or the left.

"Inclining toward truth" (ḥanīfan): This is a state (ḥāl) describing the subject of the verb (the Prophet) or the "face."

"And do not invoke besides Allah that which neither benefits you nor harms you, for if you did, then indeed you would be among the wrongdoers."