[18]. After the warning to those who reject truth, this verse immediately brings hope and balance — showing the mercy and justice of Allāh. Faith (īmān) and righteous action (ʿamal ṣāliḥ) are inseparable: belief is proven by deeds, and deeds gain value through belief.
The phrase “We do not waste the reward of anyone who excels in doing good” emphasizes that even the smallest sincere effort is preserved and multiplied by Allāh.
He does not overlook fatigue, sacrifice, or sincerity — for He is the Most Appreciative.
Thus, this verse shifts the tone from fear to reassurance: those who strive in goodness, no matter how humble, are never forgotten by their Lord.