وَلا يَخافُ عُقباها

And He does not fear its outcome.

EXPOSITION

This last verse is understood as God saying that He does not fear punishing them even though they were considered mighty, and this should be a reminder for the polytheists of Mecca.^{‎[1]Munyah, 30/393; Jawhar, 6/416.} Compare this with kings and rulers who sometimes fear going against their enemies in case a retaliation takes place. Gpd does not fear them because the outcome is always what He wills, and nothing is out of His control (21:23).^{‎[2]Mizan, 20/299.}

Some, such as al-Ḍaḥḥāk and Kalbī, have said the pronoun in He does not fear goes back to the most wretched person, and thus the meaning would be: The most wretched person did not fear the outcome of what he did.^{‎[3]Tabrisi, 10/756.} Others have said the pronoun goes back to Prophet Ṣāliḥ (a), and thus the meaning would thus be: And Ṣāliḥ did not fear the outcome of the punishment.^{‎[4]Mizan, 20/299.}

[1] Munyah, 30/393; Jawhar, 6/416.
[2] Mizan, 20/299.
[3] Tabrisi, 10/756.
[4] Mizan, 20/299.