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idh
إِذْ
When
yatalaqqā
يَتَلَقَّى
receive
l-mutalaqiyāni
ٱلْمُتَلَقِّيَانِ
the two receivers
ʿani
عَنِ
on
l-yamīni
ٱلْيَمِينِ
the right
waʿani
وَعَنِ
and on
l-shimāli
ٱلشِّمَالِ
the left
qaʿīdun
قَعِيدٌ
seated.

'Iz yatalaqqal mutalaqqi yaani 'anil yameeni wa 'anish shimaali qa'eed

Sahih International:

When the two receivers [i.e., recording angels] receive, seated on the right and on the left.

1 Mufti Taqi Usmani

when the two receiving angels receive (every human act to record it), seated (one) on the right and (one) on the left.