"And everything We have enumerated in a record." The angels have enumerated the deeds of the servants, and they are, in the sight of Allah, enumerated in the Mother of the Book (al-Umm al-Kitab).
Muhammad said: "Kulla" (everything) is in the accusative case (mansub) with the meaning: We have enumerated everything; and "kitaban" (a record) serves as an emphatic reinforcement (tawkid) for "ahsaynahu" (We have enumerated it); the meaning being: We have written it as a record.
﴿وكل شَيْء أحصييناه كتابا﴾ أحصتِ الْمَلائِكَةُ عَلَى الْعِبَادِ أَعْمَالَهُمْ، وَهِيَ عِنْدَ اللَّهِ مُحْصَاةٌ فِي أُمِّ الْكِتَابِ.
قَالَ مُحَمَّدٌ: (كُلَّ) مَنْصُوبٌ بِمَعْنَى: وَأَحْصَيْنَا كُلَّ شَيْءٍ أحصيناه، و (كتابا) تَوْكِيدًا لِأَحْصَيْنَاهُ، الْمَعْنَى: كَتَبْنَاهُ كِتَابًا.
