﴿ لِّلَّهِ مَا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ ۗ وَإِن تُبْدُوا۟ مَا فِىٓ أَنفُسِكُمْ أَوْ تُخْفُوهُ يُحَاسِبْكُم بِهِ ٱللَّهُ ۖ فَيَغْفِرُ لِمَن يَشَآءُ وَيُعَذِّبُ مَن يَشَآءُ ۗ وَٱللَّهُ عَلَىٰ كُلِّ شَىْءٍۢ قَدِيرٌ ﴾

“Unto God belongs all that is in the heavens and all that is on earth. And whether you bring into the open what is in your minds or conceal it, God will call you to account for it; and then He will forgive whom He wills, and will chastise whom He wills: for God has the power to will anything.”

To God belongs all that is in the heavens and the earth. Whether you disclose manifest what is in your hearts or hide it of evil and resolve for it God shall take you to account for it informing you of it on the Day of Resurrection. Then He will forgive whom He will to forgive and chastise whom He will to chastise both verbs are apocopated fa-yaghfir ‘he will forgive’ wa-yu‘adhdhib ‘he will chastise’ if taken as the responses to the conditional in tubdū ‘if you proclaim’; but they may also be read with a final nominative inflection yaghfiru yu‘adhdhibu in which case it would constitute a new clause and follow on from an implicit fa-huwa ‘then He’. And God has power over all things including reckoning with you and requiting you.