إِنَّ إِلَيْنَا إِيَابَهُمْ ۞ ثُمَّ إِنَّ عَلَيْنَا حِسَابَهُمْ
Indeed, to Us is their return; then indeed, upon Us is their reckoning. (88:25–26)
Both clauses begin with inna. The fronted prepositional phrases “to Us” and “upon Us” give marked prominence to the divine destination and responsibility for judgment, supporting an exclusive reading in context.
Thumma orders reckoning after return. The repeated emphatic construction gives the passage a decisive closure: the opening question about the Overwhelming is answered through vivid scenes and a final assertion of accountability.