Allah will not call you to account for your thoughtless oaths, but He will hold you accountable for deliberate oaths. The penalty for a broken oath is to feed ten poor people from what you normally feed your own family, or to clothe them, or to free a bondsperson. But if none of this is affordable, then you must fast three days. This is the penalty for breaking your oaths. So be mindful of your oaths. This is how Allah makes things clear to you, so perhaps you will be grateful.
Explanation:
These readings convey the same meaning through various forms of the verb. The second reading (form I) is the most basic, while the first (form II) is particularly appropriate to the large number of oaths sworn by the addressees. The third (form III) denotes intensity and may also refer to oaths in contracts [Makki]. *In terms of pronunciation, all the readings merge the dal into the ta’, e.g. ʿaqqattum.