فَأَمَّا ٱلْيَتِيمَ فَلَا تَقْهَرْ
Sentence structure
فَأَمَّا introduces the first detailed branch and ٱلْيَتِيمَ is its fronted object. فَلَا تَقْهَرْ is the negative-jussive response with understood subject أَنْتَ.
Ayah summary
Therefore, do not be harsh with the orphan, but treat him with care.
فَأَمَّا — So as for
Grammar: فَ resumes and أَمَّا introduces a detailed branch.
ٱلْيَتِيمَ — the orphan
Grammar: A defined masculine accusative fronted object of تَقْهَرْ.
فَلَا — then do not
Grammar: فَ introduces the response and لَا forbids, making the verb jussive.
تَقْهَرْ — oppress
Grammar: A second-person masculine-singular jussive imperfect with understood subject أَنْتَ.