The mere appearance of «أنا» and then «هو» is insufficient. One must identify which expression the first clause led the audience to expect at the second position, and what rhetorical purpose makes the departure appropriate.
وَمَا لِيَ لَا أَعْبُدُ الَّذِي فَطَرَنِي وَإِلَيْهِ تُرْجَعُونَ
Why should I not worship the One who created me, while to Him you will be returned?
The speaker begins with his own case and then directly reminds the hearers of their return to God. The shift draws them into the admonition; the matter is not confined to the speaker’s personal stance.