لام الابتداء is an emphatic lām placed at the beginning of a nominal sentence or its opening noun. Unlike إِنَّ, it does not itself change the noun's case.
Example
What the lām does
وَلَذِكْرُ اللَّهِ أَكْبَرُ
adds emphasis; ذِكْرُ remains nominative
وَلَلْآخِرَةُ خَيْرٌ لَكَ مِنَ الْأُولَىٰ
adds emphasis; الْآخِرَةُ remains nominative
لَخَلْقُ السَّمَاوَاتِ وَالْأَرْضِ أَكْبَرُ مِنْ خَلْقِ النَّاسِ
adds emphasis to the nominal statement
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لام الابتداء is an emphatic lām placed at the beginning of a nominal sentence or its opening noun. Unlike إِنَّ, it does not itself change the noun's case.
Example
What the lām does
وَلَذِكْرُ اللَّهِ أَكْبَرُ
adds emphasis; ذِكْرُ remains nominative
وَلَلْآخِرَةُ خَيْرٌ لَكَ مِنَ الْأُولَىٰ
adds emphasis; الْآخِرَةُ remains nominative
لَخَلْقُ السَّمَاوَاتِ وَالْأَرْضِ أَكْبَرُ مِنْ خَلْقِ النَّاسِ
adds emphasis to the nominal statement