Kallā is non-governing in the particle reading; inna governs al-insāna as accusative subject. La-yaṭghā has emphatic lām, indicative imperfect with estimated ḍamma; its verbal clause is inna’s predicate.
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Parsing Q 96:6
The Particle Kallā: Rejection, Restraint and Emphasis
Kallā is non-governing in the particle reading; inna governs al-insāna as accusative subject. La-yaṭghā has emphatic lām, indicative imperfect with estimated ḍamma; its verbal clause is inna’s predicate.