Masdar Muawwal and an Explicit Masdar

An and Masdar Muawwal

The same core idea can sometimes be expressed in two ways.

First expression: أَنْ تَصُومُوا خَيْرٌ لَكُمْ — For you to fast is better for you.
Here أَنْ تَصُومُوا is Masdar Muawwal.

Equivalent expression: صِيَامُكُمْ خَيْرٌ لَكُمْ — Your fasting is better for you.
Here صِيَامُكُمْ is an explicit verbal noun. The wording changes, but the central meaning remains.