He cannot be questioned about what He does, but they will be questioned.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (he will not be questioned as to that which he doeth) allah will not be questioned about what he says, commands or does, (but they will be questioned) and the servants will be asked about what they say and do.
Jalāl al-Dīn al-Maḥallī
تفسير : he shall not be questioned about what he does, but they shall be questioned, about their actions.