وَلَا يَخَافُ عُقْبَاهَا
And He does not fear its consequences. (91:15)
In a standard exegetical reading the subject is God: divine judgment is not constrained by fear of a consequence. Commentators also discuss other possibilities involving reference and recitation.
The closing sentence therefore differs sharply from a human actor’s anxious calculation. The pronoun should not, however, be assigned an unqualified grammatical certainty where an exegetical discussion exists.