<===> input.scss
$list1: alpha beta gamma;
$list2: one two three;

$map: (alpha: one, beta: two, gamma: three);

.ma-list {
  @each $item1, $item2 in zip($list1, $list2) {
    #{$item1}: $item2;
  }
}

.ma-map {
  @each $key, $value in $map {
    #{$key}: $value;
  }
}
<===> output.css
.ma-list {
  alpha: one;
  beta: two;
  gamma: three;
}

.ma-map {
  alpha: one;
  beta: two;
  gamma: three;
}