إِلَى ٱللَّهِ مَرْجِعُكُمْ ۖ وَهُوَ عَلَىٰ كُلِّ شَىْءٍ قَدِيرٌ
See10:5.
Commentary:
The expression, To Allah is your return, means that since you have finally to return to God and render your account to Him, there is no reason why you should not make preparation for that great meeting now. The words, He has power over all things, hint that since God has the power to give reward as well as to inflict punishment, there is no reason why you should not make yourselves deserving of His reward rather than of His punishment.
10:5.