Commentary
And when the decrees cannot be counted; and most of them are blessings upon the servants; reminding them of their Creator; He said (glorified and exalted is He) - expressing gratitude to them for His kindness without any cause from them -: "And if you count the blessing of Allah"; meaning: all of you; "the blessing of Allah"; meaning: the favor of the King; who has no Lord other than Him; upon you; and if it is in one; then its branches exceed counting; "you cannot enumerate it"; meaning: you cannot determine its number; nor can your capacity reach it; with your ingratitude and your complete turning away from thanking it; so if you were to be grateful, He would increase you from His bounty.
And when they were deserving of the removal of blessings due to turning away from remembrance; and being blind to insight; He pointed to the reason for the abundance of them; so He said (glorified and exalted is He): "Indeed, Allah"; meaning: the One who has the attributes of perfection; with all the attributes of honor and retribution; "is Forgiving and Merciful"; therefore, He bestows upon you His blessings; while you are engrossed in that which incurs His wrath.
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