وَمَا يُكَذِّبُ بِهِۦٓ إِلَّا كُلُّ مُعْتَدٍ أَثِيمٍ
Sentence structure
مَا negates يُكَذِّبُ, while إِلَّا restricts its subject to كُلُّ مُعْتَدٍ أَثِيمٍ. بِهِۦٓ is linked to the verb.
Ayah summary
Only a sinful transgressor persists in denying the Day of Recompense.
وَمَا — And not
Grammar: وَ is resumptive and مَا a non-governing negative particle.
يُكَذِّبُ — can deny
Grammar: A Form II third-person masculine-singular imperfect negated by مَا; كُلُّ is its explicit nominative subject.
بِهِۦٓ — [of] it
Grammar: بِ is a preposition and attached هِۦٓ its genitive pronoun; the phrase is linked to يُكَذِّبُ.
إِلَّا — except
Grammar: A restriction particle confining the negated verb's subject to what follows.
كُلُّ — every
Grammar: A nominative noun functioning as the subject of يُكَذِّبُ and annexed to مُعْتَدٍ.
مُعْتَدٍ — transgressor
Grammar: An indefinite Form VIII active participle, genitive as the complement of كُلُّ.
أَثِيمٍ — sinful
Grammar: genitive adjective functioning as the adjective.