تفسير : (and a soul and him who perfected it) by creating it with two hands, two feet, two eyes, two ears as well as with all the other organs.
Jalāl al-Dīn al-Maḥallī
تفسير : and [by] the soul, that is to say, [by] all souls, and the one who proportioned it, in its created form (mā in all three instances relates to the verbal action, or functions as man, ‘the one who’),