وَتَخْتَارُ قَصْرًا تُعَلِّيهِ عَلَى بِرٍّ تُوَلِّيهِ
You choose raising a fine building over extending an act of goodness.
Qaṣran tuʿallīhi evokes visibly making a palace taller. Birrin tuwallīhi concerns directing kindness toward another person.
One choice creates visible grandeur; the other benefits someone. The echo between tuʿallīhi and tuwallīhi makes that moral contrast especially memorable.