Tafsir of Al-Lail 92:12

{Indeed, upon Us is the guidance} It means: Guiding to the truth is incumbent upon Us by setting up proofs and clarifying the laws.

{And indeed, to Us belongs the Hereafter and the first [life]} It means: The reward of both abodes belongs to Us for the one who is guided, just as He said: {And We gave him Isaac and Jacob and placed in his descendants prophethood and scripture} (Al-Ankabut: 27).

{So I have warned you of a Fire which flames. None will [enter to] burn therein except the most wretched one. Who had denied and turned away. But the righteous one will avoid it. He who gives his wealth to purify himself. And not for anyone is there [any] favor to be rewarded. But only seeking the countenance of his Lord, Most High. And he is going to be satisfied.}