And when He, glorified and exalted is He, clarified some fundamental principles of the religion, and followed them with assistance for His people against the aggressors, and concluded with what comes after death for the emigrants, encouraging them to oppose the disbelievers, and made known what He has of complete knowledge and encompassing power, and similar to that in the various forms of control over the creation of the heavens and the earth, He ended with the indication that all of it is a blessing from Him for the benefit of human beings. He followed that with something greater than it as a blessing upon them, saying: ﴿And He is﴾ meaning alone ﴿the One who gave you life﴾ meaning from inanimateness after He created you from non-existence after you were nothing, a favor from Him upon you independently, from which the favor must be derived by what has been previously mentioned of worldly benefits for your lives to continue first, and religious benefits for you to benefit from existence second. ﴿Then He will cause you to die﴾ so that death may serve as a reminder for those among you who have insight, and a deterrent for them from the despicable morals they have been accustomed to. ﴿Then He will give you life﴾ to adorn you with the separation of judgment and the manifestation of justice in recompense.

And when He knew that all that exists, whether essence or accident, is a blessing upon humanity, even life and death, and that it is among the clearest of things, and that His actions are turning away from the Lord of these blessings by worshipping others, or by neglecting His rights in light of His general grace and goodness, He concluded the verse, glorified and exalted is He, with His saying: ﴿Indeed, man is certainly ungrateful﴾ meaning he is profoundly ungrateful as he does not show gratitude for these encompassing blessings upon him.