What is the key contrast in «لها ما كسبت وعليها ما اكتسبت»?

ʿIlm al-Badīʿ: Semantic Embellishments, Part I

• Only the spelling distinction
• Benefit/credit versus liability in lahā and ʿalayhā
• Unordered laff wa-nashr
• The remote sense in tawriyah