Then after He specified, He said: ﴿And He gave you﴾. And when perfection cannot be except in Paradise, He said: ﴿Of all that you have asked for﴾, meaning what you are in need of, so you should ask Him with strength; then He confirmed the aspect of greatness by imposing what necessitates inability, and He said: ﴿And if you count﴾, O people, all of you ﴿the favor of Allah﴾, meaning whether you intend to count the bounties of the Most High King, who has absolute perfection, or you take to counting it, and He expressed it with the term favor as guidance to the inference from the effect on the cause. ﴿You will not be able to count them﴾, meaning you will not encompass them nor know the count of the pebbles that correspond to it if you count them [with it] as was the custom of the Arabs, or you will not find from the pebbles what suffices to count them. This is in the single favor, so how about what is more! This is the explanation of His saying at the beginning of the Surah: ﴿Allah, to whom belongs whatever is in the heavens and whatever is in the earth﴾ [Ibrahim: 2]. And it has become evident by this that nothing exists except that it is the property of Allah, let alone that anything exists that would be a debt to Him, let alone something that resembles it. Thus, it is established that there is no sale nor transaction on the Day of Reckoning of the servants, and the approximation of inability to count for understanding that safety from every ailment mentioned by the doctors in their books - despite their multitude and length - is a favor upon the servant, and that is difficult to enumerate. And all that they have explicitly mentioned in the context of what falls under their generalities is little, so how about what Allah has not informed them of and has not guided them to in any way? This is in the body, and as for in the mind, safety from every deviant belief and false religion [and misguidance] is something that only the Creator of thought and the Originator of nature can enumerate, glorified is He, how exalted and great is His status! And since most of this Surah is about the disbelievers and what they have, and clarifying that most of creation is doomed, turning away from the bounty of guidance that comes through the messengers, the callers to Him who has all the bounties for a good life with the happiness of both abodes, He concluded the verse by stating what necessitated that from the attributes of man, and He said: ﴿Indeed, man﴾, meaning this type, for what he has of closeness to himself, and forgetfulness of what benefits him and harms him, and confusion due to what distresses him and pleases him. ﴿Is indeed a wrongdoer, ungrateful﴾, meaning he is profound in wrongdoing and disbelief as he neglects gratitude and transgresses to disbelief. And He concluded a similar statement in [Surah An-Nahl] with ﴿Indeed, He is Forgiving and Merciful﴾ [An-Nahl: 18], because that Surah is about favors, and it began with the prohibition against hastening the punishment, for mercy is prior, and from mercy is the delaying of people and granting them benefits. Thus, the estimation there is: ﴿And if you count the favor of Allah, you will not be able to count them. Indeed, man is a wrongdoer, ungrateful﴾. But his Lord does not hasten him with punishment because He is Forgiving and Merciful. And as for this Surah, it began with the fact that people are in darkness.