﴿ تَبْصِرَةًۭ وَذِكْرَىٰ لِكُلِّ عَبْدٍۢ مُّنِيبٍۢ ﴾

“thus offering an insight and a reminder unto every human being who willingly turns unto God.”

as an insight tabsiratan is a direct object denoting reason that is to say We did this to give an insight from Us and a reminder for every penitent servant who returns to obedience of Us.