Ayah

Word by Word
إِلَيۡهِ
To Him
مَرۡجِعُكُمۡ
(will be) your return
جَمِيعٗاۖ
[all]
وَعۡدَ
Promise
ٱللَّهِ
(of) Allah
حَقًّاۚ
(is) true
إِنَّهُۥ
Indeed He
يَبۡدَؤُاْ
originates
ٱلۡخَلۡقَ
the creation
ثُمَّ
then
يُعِيدُهُۥ
He repeats it
لِيَجۡزِيَ
that He may reward
ٱلَّذِينَ
those who
ءَامَنُواْ
believed
وَعَمِلُواْ
and did
ٱلصَّـٰلِحَٰتِ
the good deeds
بِٱلۡقِسۡطِۚ
in justice
وَٱلَّذِينَ
But those who
كَفَرُواْ
disbelieved
لَهُمۡ
for them
شَرَابٞ
(will be) a drink
مِّنۡ
of
حَمِيمٖ
boiling fluids
وَعَذَابٌ
and a punishment
أَلِيمُۢ
painful
بِمَا
because
كَانُواْ
they used (to)
يَكۡفُرُونَ
disbelieve
إِلَيۡهِ
To Him
مَرۡجِعُكُمۡ
(will be) your return
جَمِيعٗاۖ
[all]
وَعۡدَ
Promise
ٱللَّهِ
(of) Allah
حَقًّاۚ
(is) true
إِنَّهُۥ
Indeed He
يَبۡدَؤُاْ
originates
ٱلۡخَلۡقَ
the creation
ثُمَّ
then
يُعِيدُهُۥ
He repeats it
لِيَجۡزِيَ
that He may reward
ٱلَّذِينَ
those who
ءَامَنُواْ
believed
وَعَمِلُواْ
and did
ٱلصَّـٰلِحَٰتِ
the good deeds
بِٱلۡقِسۡطِۚ
in justice
وَٱلَّذِينَ
But those who
كَفَرُواْ
disbelieved
لَهُمۡ
for them
شَرَابٞ
(will be) a drink
مِّنۡ
of
حَمِيمٖ
boiling fluids
وَعَذَابٌ
and a punishment
أَلِيمُۢ
painful
بِمَا
because
كَانُواْ
they used (to)
يَكۡفُرُونَ
disbelieve
Translation

To Him will be your return- of all of you. The promise of Allah is true and sure. It is He Who beginneth the process of creation, and repeateth it, that He may reward with justice those who believe and work righteousness; but those who reject Him will have draughts of boiling fluids, and a penalty grievous, because they did reject Him.
Tafsir

To Him, exalted be He, is the return of all of you: God's promise, in truth (both [wa'da and haqqan] are verbal nouns, and in the accusative because of the verbs implicit in them). Truly He (read innahu as a new sentence, or annahu with an implied laam [sc. li-annahu, 'Because He'] originates creation, that is, He began it by originating [it], then recreates it, through resurrection, that He may requite, reward, those who believe and perform righteous deeds, justly. And those who disbelieve, for them will be a draught of boiling water and a painful chastisement because they disbelieved.
The Return of Everything is to Allah
Allah says;
إِلَيۡهِ مَرۡجِعُكُمۡ جَمِيعًا وَعۡدَ اللّهِ حَقًّا إِنَّهُ يَبۡدَأُ الۡخَلۡقَ ثُمَّ يُعِيدُهُ
To Him is the return of all of you. The promise of Allah is true. It is He Who begins the creation and then will repeat it,
Allah tells us that the return of the creatures on the Day of Resurrection is to Him. He will not leave anyone of them without bringing everyone into being as He brought them in the beginning. Then Allah states that He is going to bring all the creatures into being.
وَهُوَ الَّذِى يَبۡدَأُ الۡخَلۡقَ ثُمَّ يُعِيدُهُ وَهُوَ أَهۡوَنُ عَلَيۡهِ
And He it is Who originates the creation, then He will repeat it (after it has perished); and this is easier for Him. (30:27)
لِيَجۡزِيَ الَّذِينَ امَنُواۡ وَعَمِلُواۡ الصَّالِحَاتِ بِالۡقِسۡطِ
that He may reward with justice those who believed and did deeds of righteousness.
meaning, the reward will be with justice and complete recompense.
وَالَّذِينَ كَفَرُواۡ لَهُمۡ شَرَابٌ مِّنۡ حَمِيمٍ وَعَذَابٌ أَلِيمٌ بِمَا كَانُواۡ يَكۡفُرُونَ
But those who disbelieved will have a drink of boiling fluids and painful torment because they used to disbelieve.
meaning, because of their disbelief they will be punished on the Day of Resurrection by different forms of torment, such as fierce hot winds, boiling water, and the shadow of black smoke.
هَـذَا فَلۡيَذُوقُوهُ حَمِيمٌ وَغَسَّاقٌ
وَءَاخَرُ مِن شَكۡلِهِ أَزۡوَجٌ
This is so! Then let them taste it; a boiling fluid and dirty wound discharges. And other (torments) of similar kind all together! (38:57-58)
هَـذِهِ جَهَنَّمُ الَّتِى يُكَذِّبُ بِهَا الۡمُجۡرِمُونَ
يَطُوفُونَ بَيۡنَهَا وَبَيۡنَ حَمِيمٍ ءَانٍ
This is the Hell which the criminals denied. They will go between it (Hell) and the fierce boiling water! (55:43-44)
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