This is in the third person, referring back to Allah who was mentioned in the ayah.

يُدۡخِلۡهُ - يُعَذِّبۡهُ

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

نُدۡخِلۡهُ - نُعَذِّبۡهُ

يَتَوَلَّ يُعَذِّبْهُ

Abū Jaʿfar al-Madanī

Ibn ʿĀmir al-Shāmī

Nāfiʿ al-Madanī

Ḥamzah al-Zayyāt

Ibn Kathīr al-Makkī

Khalaf al-Bazzār

Abū ʿAmr al-Baṣrī

al-Kisāʾī

Yaʿqūb al-Ḥaḍramī

ʿĀṣim al-Kūfī

Ibn Wardan

Ibn Jammaz

Hishām

Ibn Dhakwān

Warsh

Qalun

Khalaf

Khallad

Al-Bazzi

Qunbul

Isḥaq

Idrīs

Ad-Duri

As-Susi

Abu al-Harith

Ruwais

Rawḥ

Shuʿbah

Ḥafṣ

لَّيْسَ عَلَى ٱلْأَعْمَىٰ حَرَجٌ وَلَا عَلَى ٱلْأَعْرَجِ حَرَجٌ وَلَا عَلَى ٱلْمَرِيضِ حَرَجٌ ۗ وَمَن يُطِعِ ٱللَّهَ وَرَسُولَهُۥ يُدْخِلْهُ جَنَّـٰتٍ تَجْرِى مِن تَحْتِهَا ٱلْأَنْهَـٰرُ ۖ وَمَن يَتَوَلَّ يُعَذِّبْهُ عَذَابًا أَلِيمًا