"And you are not a guardian over them," meaning: a watcher over their deeds so that you may requite them for them; for Allah is the One who will requite them for them.
﴿وَمَا أَنْت عَلَيْهِم بوكيل﴾ أَي: بحفيظ لأعمالهم حَتَّى تجازيهم بهَا , وَالله هُوَ الَّذِي يجزيهم بهَا