Tafsir of Al-Insan 76:29-31

{إِنَّ هَٰذِهِ تَذْكِرَةٌ} This is a pointer to the [entire] Surah or to the preceding verses.

{فَمَن شَاءَ اتَّخَذَ إِلَىٰ رَبِّهِ سَبِيلًا} Whoever chooses good for himself and a favorable outcome. Taking a path to Allah is an expression for drawing near to Him and seeking access through obedience.

{وَمَا تَشَاءُونَ إِلَّا أَن يَشَاءَ اللَّهُ} [You do not will] by being compelled to it.

{إِنَّ اللَّهَ كَانَ عَلِيمًا} He is aware of their conditions and what will proceed from them.

{حَكِيمًا} In that He created them despite His knowledge of them. It is also recited as tashā’ūn (with a tā’).

If you ask: What is the grammatical position of an yashā’a Allāh? I reply: It is in the accusative case as an adverb of time. Its origin is: "Except at the time of Allah’s willing." This is also the case for the reading of Ibn Mas‘ūd: "Except what Allah wills," because mā with the verb functions as a temporal noun.

{يُدْخِلُ مَن يَشَاءُ فِي رَحْمَتِهِ} They are the believers.

{وَالظَّالِمِينَ} The accusative case is governed by a verb implied by the context, such as "He has prepared for them" or "He has punished them," and similar expressions.

Ibn Mas‘ūd recited it as wa-lil-ẓālimīn (And for the wrongdoers), meaning: "And He has prepared for the wrongdoers." Ibn al-Zubayr recited it as wa-l-ẓālimūn (And the wrongdoers) as an initial subject (mubtada’). The other [standard] reading is superior, as it maintains the antithesis between the conjoined clause and the clause to which it is joined, in addition to the fact that [Ibn al-Zubayr’s reading] contradicts the Muṣḥaf.

From the Messenger of Allah (ﷺ): "Whoever recites Surah Hal Atā (Al-Insān), his reward from Allah shall be Paradise and silk."