Overall meaning : The Almighty says: We have made the night and the day as two signs attesting to Our oneness and power. We have effaced the sign of the night—the moon—to make the night dark and made the sign of the day—the sun—to shine for you during the day so that you may seek the bounty of your Lord and earn your livelihoods, and that you may know, as a result of the sign of the night, the number of years and calculate the days and months. We have made everything perfectly clear and explained it all in detail.
We have made every person responsible for his own deeds, whether good or bad, for which he alone will be repaid, so that he will not be held accountable for the actions of others, nor will others be held responsible for his deeds; and on the Day of Judgement We will bring forth for him a record of his deeds which he will find wide open. It will be said, ‘Read the record of your deeds. You are sufficient to take account of yourself this day.’
The Almighty then explains that every person will bear the consequences of his own actions: Whoever chooses to follow the path of truth will alone benefit from the reward of being rightly-guided, but whoever chooses to stray and follow the path of falsehood will alone suffer the evil consequences of being misguided. No person will bear the sins of another person, nor do We ever punish a people until We have established evidence against them through the messengers We send forth and the books We send down, and they still persist in error.