وَمَا خَلَقَ الذَّكَرَ وَالْأُنْثَىٰ
And by the One who created male and female—or by their creation. (92:3)
Mā may again be understood relatively or as a maṣdar particle. The coordinated objects al-dhakara wa-l-unthā bring two contrasting categories into one expression, preparing the mind for the divergent strivings named next.
A negative mā would distort the sense of the oath. Rhetorical effects must be developed from plausible grammar, not from a guessed particle classification.