إِلَّا مَن تَوَلَّىٰ وَكَفَرَ
Sentence structure
إِلَّا مَن introduces the excepted person. تَوَلَّىٰ is the relative clause, and وَكَفَرَ is coordinated with it; both have understood subjects.
Ayah summary
Some people, however, will turn away and disbelieve.
إِلَّا — But
Grammar: An exception particle.
مَن — whoever
Grammar: A masculine-singular relative noun introducing the excepted person; its following clause is the relative clause.
تَوَلَّىٰ — turns away
Grammar: A third-person masculine-singular Form V perfect with understood subject هُوَ.
وَكَفَرَ — and disbelieves
Grammar: وَ coordinates; كَفَرَ is a third-person masculine-singular perfect with understood subject هُوَ.