«فَأَمَّا الْيَتِيمَ فَلَا تَقْهَرْ وَأَمَّا السَّائِلَ فَلَا تَنْهَرْ»
So do not oppress the orphan, and do not rebuff the one who asks.
Both “taqhar” and “tanhar” end in rāʾ, and hāʾ is also shared immediately before it. Beyond the final-rhyme agreement, the pre-final consonant adds another layer of correspondence.
The primary message concerns the rights of the orphan and the petitioner. The sound pattern strengthens a command whose meaning is already clear; rhetorical ornament serves the statement rather than replacing it.