وَمَا لِأَحَدٍ عِنْدَهُ مِنْ نِعْمَةٍ تُجْزَىٰ إِلَّا ابْتِغَاءَ وَجْهِ رَبِّهِ الْأَعْلَىٰ
No one holds over him a favor being repaid; his giving is instead in pursuit of his Most High Lord’s pleasure. (92:19–20)
The negative construction mā ... min niʿmatin strengthens the denial of any favor awaiting repayment. Illā ibtighāʾa is accusative and admits discussion, including a discontinuous exception or purposive analysis; one parsing should not be asserted as indisputable.
The rhetorical point is that giving is not repayment of a personal debt of gratitude but pursuit of divine approval. The further expression clarifies motivation and prevents a misleading account of the generosity.