This reading refers to Allah's action in the third person, as in the previous ayah.

يَحۡشُرُهُمۡ  - يَقُولُ

In this reading, Allah describes His action with the first-person majestic plural.

نَحۡشُرُهُمۡ  - نَقُولُ

يَحْشُرُهُمْ ... يَقُولُ

Abū Jaʿfar al-Madanī

Ibn ʿĀmir al-Shāmī

وَيَوْمَ يَحْشُرُهُمْ جَمِيعًا ثُمَّ يَقُولُ لِلْمَلَـٰٓئِكَةِ أَهَـٰٓؤُلَآءِ إِيَّاكُمْ كَانُوا۟ يَعْبُدُونَ