Then he turned to their address, seeking to appeal to them with his reproach. This is because when reminding them of their punishment, it is closer to their return. He said: ﴿And He﴾ means that they did not submit to their Lord, while He is the only one. ﴿Who created for you﴾ O you who deny the Hereafter, without any previous example. ﴿The hearing and the sight﴾ and perhaps he gathered them because the disparity in them is greater than the disparity in hearing. ﴿And the hearts﴾ which are the centers of intellect, so you were superior to the rest of the animals. The plural of heart is used, which is the heart due to its fervor and burning, from the term تَفَؤُّد which means burning. He expressed it here because the context is for admonition and reflection. Its plural form indicates the honor of one who possesses this attribute. And perhaps the plural of sight is likewise due to its capacity for insight.

And when he depicted to them these blessings, which there is no doubt for any heedless person that there is nothing like them, and that if an Adamite were to be given anything from them, he would not be able to repay it. It was appropriate to rebuke them for their disbelief in the One who bestowed them, so he said: ﴿Little do you thank﴾ the One who has bestowed upon you these blessings which have no equal, and no one else can give anything from them. While you claim that you are the most grateful of people to the one who has done the least of the blessings that anyone can provide, you were thus lower than the mute, deaf, and blind animals.