مَنْ جَاءَ بِالْحَسَنَةِ فَلَهُ عَشْرُ أَمْثَالِهَا وَمَنْ جَاءَ بِالسَّيِّئَةِ فَلَا يُجْزَى إِلَّا مِثْلَهَا وَهُمْ لَا يُظْلَمُونَ ﴿۱۶۰﴾ قُلْ إِنَّنِي هَدَانِي رَبِّي إِلَى صِرَاطٍ مُسْتَقِيمٍ دِينًا قِيَمًا مِلَّةَ إِبْرَاهِيمَ حَنِيفًا وَمَا كَانَ مِنَ الْمُشْرِكِينَ ﴿۱۶۱﴾ قُلْ إِنَّ صَلَاتِي وَنُسُكِي وَمَحْيَايَ وَمَمَاتِي لِلَّهِ رَبِّ الْعَالَمِينَ ﴿۱۶۲﴾

﴾160﴿ Man jaaa'a bilhasanati falahoo 'ashru amsaalihaa wa man jaaa'a bissaiyi'ati falaa yujzaaa illaa mislahaa wa hum laa yuzlamoon
﴾161﴿ Qul innanee hadaanee Rabbeee ilaa Siraatim Mustaqeemin deenan qiyamam Millata Ibraaheema haneefaa; wa maa kaana minal mushrikeen
﴾162﴿ Qul inna Salaatee wa nusukee wa mahyaaya wa mamaatee lillaahi Rabbil 'aalameen

﴾160﴿ Whoever comes with a good deed so he has ten times its reward, And whoever comes with a bad deed will not be punished except like that and no injustice will be done to them
﴾161﴿ Say, indeed, my Lord has guided me to the right path, which is the correct religion, It is the nation of Abraham, peace be upon him, who was firm on monotheism and was not one of the polytheists
﴾162﴿ Say, indeed my prayer, my financial worship, my life, and my death are all special to Allah, the Lord of the worlds

[160] This is a detailed explanation of the reward and punishment in the Hereafter — meaning that what matters is not one’s group or affiliation, but rather their good and bad deeds.
(ʿAshru amthālihā) — this refers to the minimum reward for a good deed; the actual reward can be even greater, but its full measure is unknown.
Question: Amthālihā is a masculine plural, so why is ʿashr (ten) mentioned in the feminine form? Shouldn’t it be ʿasharah?
Answer: The word ḥasanāt (good deeds) is implied and feminine. So the phrase actually means: ʿashr ḥasanāt amthālihā — ten good deeds like it. In other words, one good deed is counted as equal to ten, and each good deed earns one reward — so it becomes ten rewards.
(Bi-l-ḥasanah) — refers to a deed that is based on tawḥīd and performed according to the Sunnah. The opposite, as-sayyi’ah, is any deed that opposes this.
[161] This is the detailed declaration of the Prophet (May Allah bless him and give him peace). It serves as a proof of divine revelation and represents the fourth method of teaching, which is to clearly present the true religion.
In this surah, the true religion has been described as:
1. Ṣirāṭ mustaqīm — the straight path
2. Dīn qayyim — the upright religion
3. Millat Ibrāhīmiyyah — the religion of Abraham
(Hadānī) — “He guided me” — this refers to revealed evidence, divine inspiration, and the method of instruction mentioned earlier in the surah.
(Dīnan qiyaman) — here, the phrase hints at rational proofs as well. Dīnan is in apposition to either the place of ṣirāṭ mustaqīm or to an implied verb like ittabaʿtu (I followed).
(Millata) — is an appositive (badal) of dīnan, reinforcing the meaning.
These statements are directed to the Prophet (May Allah bless him and give him peace) to clearly distinguish between those who uphold monotheism (tawḥīd) and those who engage in polytheism (shirk).
[162] This is a summary of the Millah (way) of Ibrāhīm, which states that all acts of physical and financial worship, as well as one’s living and dying, are done solely for the sake of Allah the Exalted.
(Ṣalātī) — refers to all types of prayer, both obligatory and voluntary.
(Nusukī) — according to Qurtubī, it includes all acts of devotion and obedience done for closeness to Allah.
Alternatively, it may specifically refer to sacrifice (qurbānī), or to the rituals of ḥajj and how they are performed.
(Maḥyāya) — refers to all aspects of life and daily actions a person performs.
(Mamātī) — refers to one’s state at the time of death, such as being in a state of faith and obedience, or making a righteous will at the time of death.