﴿ تِلْكَ أُمَّةٌۭ قَدْ خَلَتْ ۖ لَهَا مَا كَسَبَتْ وَلَكُم مَّا كَسَبْتُمْ ۖ وَلَا تُسْـَٔلُونَ عَمَّا كَانُوا۟ يَعْمَلُونَ ﴾

“Now those people have passed away; unto them shall be accounted what they have earned, and unto you, what you have earned; and you will not be, judged on the strength of what they did.”

That tilka is the subject of this sentence and denotes Abraham Jacob and his sons and is feminine because it agrees with the gender of its predicate is a community that has passed away has gone before; theirs is what they have earned the reward for their deeds lahā mā kasabat theirs is what they have earned’ constitutes the commencement of a new sentence and yours the Jews are being addressed here is what you have earned; you shall not be asked about what they did in the same way that they will not be asked about what you did this latter statement being an affirmation of the former.