كَلَّا ۖ بَل لَّا تُكْرِمُونَ ٱلْيَتِيمَ
Sentence structure
كَلَّا rejects the preceding assumption and بَلْ shifts to correction. لَا تُكْرِمُونَ is a negative plural verbal clause; attached و is subject and ٱلْيَتِيمَ object.
Ayah summary
Yet you do not treat the orphan with honour and care.
كَلَّا ۖ — Nay
Grammar: A particle of deterrence and rejection, with no syntactic government.
بَل — But
Grammar: A transition/correction particle moving from the rejected assumption to the actual conduct.
لَّا — not
Grammar: A non-governing negative particle before an indicative imperfect.
تُكْرِمُونَ — you honor
Grammar: A Form IV second-person masculine-plural indicative imperfect; attached و is subject and final ن marks the indicative.
ٱلْيَتِيمَ — the orphan
Grammar: ٱل defines the masculine-singular accusative object يَتِيمَ.