Commentary on Tafsir al-Jalalayn: ((And He knows)) with the nominative case is a new sentence, and with the accusative case it is conjoined to a presumed cause.

The author, the exegete, said: "With the nominative case it is a new sentence, and with the accusative case it is conjoined to a presumed cause, meaning He drowns them to take revenge upon them, and He knows".
First, there are two readings: "wa ya'lamu" (and He knows) and "wa ya'lamu" (and He knows). In the reading with the nominative case, the "waw" is introductory, and the implied meaning is: "And He knows those who dispute." In the reading with the accusative case, the author explained that it is conjoined to a presumed cause, meaning: "He drowns them to take revenge upon them, and He knows." He said: You will find that the speech does not fit unless what fits it is presumed. The presumed meaning in the author's words is: "He drowns them to take revenge upon them," meaning: "And let Him know" that they have no escape from the punishment. The meaning is clear. Now: "those" is the subject. "Disputing" is debate and contention, derived from "jadal," which means twisting. It is said: "jadala al-habl" meaning he twisted it. The debater is called a "mujadil" because each of the two debaters twists his argument to strengthen it against the other's argument. This is the origin of disputing, which is contention and quarreling, to establish falsehood and invalidate truth. Reflect on the disputing of the polytheists with the prophets: what was their purpose? To invalidate the truth that the messengers brought and to establish the falsehood upon which they were. "What they have": "ma" is a negative particle, and it is not correct for it to be the Hijazi "ma" here due to the lack of order, as the predicate was placed before the subject. Therefore, the "ma" of negation is simple and does not operate. "Maha'is" is a postponed subject, and the extra "min" entered it. "Maha'is" means an escape. He said: "

they have no place of escape.

ما لهم من محيص

[Fussilat 41:48]

an escape from the punishment, and the negative sentence fills the place of the two objects of "knows," and the negation suspends the verb from operating". This is the answer to a presumed question: Where are the two objects of "knows"? Because "knows" is one of the verbs of the heart that puts the subject and predicate in the accusative case, meaning it is one of the sisters of "thanna" (to suppose) that puts two objects in the accusative case. Where are the two objects? The author, may Allah have mercy on him, says: Its operation is currently suspended, suspended by the negation. So the negative sentence fills the place of the two objects. This is known from the study of grammar, because the verbs of the heart: either they operate, or they are suspended, or they are cancelled. If they are cancelled, their operation is invalid in both the case and the word. If they are suspended, their operation remains in the case but not in the word. If they operate, they operate in both the word and the case.