Notes & justification
Qunbul, and al-Bazzī by one of his two wajhs, read وَلَآ أَدْرَىٰكُم بِهِۦ in Sūrat Yūnus and لَآ أُقْسِمُ بِيَوْمِ ٱلْقِيَٰمَةِ here without the alif after the lām, in both places; the rest keep the alif in both, which is al-Bazzī's second wajh. By saying 'the first' the poem excludes the second oath of this sūrah, وَلَآ أُقْسِمُ بِٱلنَّفْسِ ٱللَّوَّامَةِ, and the one in al-Balad, لَآ أُقْسِمُ بِهَٰذَا ٱلْبَلَدِ: there the readers agree on the alif. Its words 'explained as the present' mean that dropping the alif in the first لَأُقْسِمُ is interpreted as the lām of ibtidāʾ entering the imperfect verb and fixing it to the present, though in itself the verb could be present or future. (al-Wāfī 286)
The shortened (lā) of wa-lā adrākum bihi — with khulf — (is) Qunbul's (zakā), and al-Bazzī's (hādin); and in al-Qiyāmah the first lā, explained as the present.
Read without the alif, on the ground that it is an affirmation, not a negation: its origin is la-uqsimanna, the nūn dropped and the lām kept; or the lām may be the one that attaches to a verb of the present, and a present verb takes no nūn. Read with an alif after lā, on the ground that lā is redundant and the sense is 'I swear', as in li-allā yaʿlama, meaning li-yaʿlama. Or lā may reject something said earlier, on the view that the whole Qurʾān is like a single sūrah — a thing is stated in one sūrah and answered in another: 'And they said: O you to whom the Reminder has been sent down, you are surely mad' in al-Ḥijr is answered by 'You are not, by the grace of your Lord, mad' in al-Qalam. Here it is as if He said 'No' to something said before in another sūrah — it is not as you claim, O disbelievers, in denying the raising of the dead — and then said 'I swear by the Day of Resurrection'. It has also been said that its origin is la-uqsimu, as in the first reading, with the fatḥah of the lām drawn out into an alif, giving lā uqsimu with an affirmative sense. They did not differ over the second (āyah 2), that it is lā uqsimu with the alif and that its lā is the negative particle, not redundant. Al-Ḥasan said: He swore by the first and did not swear by the second. (al-Mūḍiḥ 3:1316)