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Lit., "he who earns a sin, earns it only against himself".
Kasaba = to earn, to gain, to work for something valuable, to lay up a provision for the future life. We do a day's labour to earn our livelihood: so in a spiritual sense, whatever good or evil we do in this life, earns us good or evil in the life to come. In verses 110-112 three cases are considered: (1) if we do ill and repent, Allah will forgive; (2) if we do ill and do not repent: thinking that we can hide it, we are wrong; nothing is hidden from Allah, and we shall suffer the full consequences in the life to come, for we can never evade our personal responsibility: (3) if we do ill, great or small, and impute it to another, our original responsibility for the ill remains, but we add to it something else; for we tie round our necks the guilt of falsehood, which converts even our minor fault into a great sin, and in any case brands us even in this life with shame and ignominy.