And when they were with this action - which only one deprived of reason would do - they claim that they are the most intelligent of people and the most perceptive regarding the consequences of actions and what disgraces men. Their action was a denial of the blessing, while they claimed to be the most grateful of people for the good. He clarified that their habit is contrary to the habit of the believers in making the blessing of salvation a reason for increasing their acts of obedience. It became clear that their sincerity in the sea was only a form without any reality to it: ﴿So that they may deny what We have given them﴾, despite the greatness of this blessing, which is enough in its greatness that no one other than Us could do it. They associated partners only for the sake of this denial; otherwise, they would have acted without intention, which would be the action of one who has no reason at all, and they avoid such things. ﴿And let them enjoy﴾ what they gather upon in associating partners, in terms of connection and cooperation. And for those who softened the لام - among them are Ibn Kathir, Hamzah, Al-Kisai, and Qalun from Nafi - it would be an addition threatening a condition that is 'So let them deny' or upon ﴿So that they may deny﴾ the previous one, on the basis that its لام is for command. And it will come in Al-Rum, if Allah, the Exalted, wills, what supports it: ﴿So they will soon know﴾ with a promise that there is no changing of it regarding what will befall them because of this action, which is between disbelief and madness.