﴿ وَنَفْسٍۢ وَمَا سَوَّىٰهَا ﴾

“Consider the human self, and how it is formed in accordance with what it is meant to be,”

and by the soul that is to say by all souls and the One Who proportioned it in its created form mā in all three instances relates to the verbal action or functions as man ‘the one who’