"Everything is perishing except His Face"—meaning: except Him.
Muhammad said: "His Face" is in the accusative case (mansub) as an exception, meaning: except Him; and it is the school of thought of Yahya. "To Him belongs the judgment"—the decree— "and to Him you will be returned."
﴿كُلُّ شَيْءٍ هَالِكٌ إِلا وَجْهَهُ﴾ يَعْنِي: إِلَّا هُوَ.
قَالَ مُحَمَّدٌ: ﴿وَجهه﴾ مَنْصُوبٌ عَلَى الِاسْتِثْنَاءِ، الْمَعْنَى: إِلَّا إِيَّاهُ؛ وَهُوَ مَذْهَبُ يَحْيَى. ﴿لَهُ الحكم﴾ الْقَضَاء ﴿وَإِلَيْهِ ترجعون﴾.