لَهَا مَا كَسَبَتْ وَعَلَيْهَا مَا اكْتَسَبَتْ
To its credit is what it has earned, and against it is what it has earned.
The preposition li- conveys a favorable entitlement, while ʿalā conveys a burden or liability in this context. The particles are not themselves a pair of ordinary antonymous nouns; their contextual directions create the rhetorical contrast.
This shows how prepositions can participate in ṭibāq by directing one action toward benefit and the other toward accountability.