This is in the passive voice, with ‘it’ referring back to the punishment. It is also possible to understand that the person is averted from the punishment.
مَنْ يَصْرِفْ
man yaṣrif
“Whomever He spares from it…”
This is in the active voice, referring back to the Lord.
Spiegazione
These readings amount to the same meaning [al-Alusi].
He has revealed to you ˹O Prophet˺ the Book in truth, confirming what came before it, as He revealed the Torah and the Gospel
Spiegazione
These readings amount to the same meaning [al-Alusi].