وَلَا يَخَافُ عُقْبَـٰهَا
Sentence structure
وَ coordinates and لَا negates the indicative imperfect يَخَافُ, whose subject is understood هُوَ. عُقْبَـٰهَا is its accusative object and هَا the possessor.
Ayah summary
And Allah has no fear of any consequence or retaliation for this action.
وَلَا — And not
Grammar: وَ coordinates and لَا is a non-governing negative particle before the indicative imperfect.
يَخَافُ — He fears
Grammar: A third-person masculine-singular indicative imperfect with understood subject هُوَ.
عُقْبَـٰهَا — its consequences
Grammar: A feminine accusative object of يَخَافُ; attached هَا is the possessor.