Then He fashioned him, meaning He made him according to what is intended from him with planning, shaping, and the creation of meanings. And He breathed into him from His Spirit. The spirit is what distinguishes the living from the dead. The addition is for honor, so how great is the honor of His addition to Allah.

When those listening to this narration directed their ears, they were worthy of the speaker increasing their attentiveness and benefit. He turned to them saying: "And He made for you the hearing," meaning you perceive with it the audible meanings. He unified it due to the lack of variation in it when it is sound. "And the sight," you perceive with it the meanings and tangible objects. Perhaps he preceded hearing because it is more beneficial at the time of birth, and he preceded hearing because it is more certain than sight. Therefore, the senses are linked to the eye so that light does not weaken it. As for the intellect, it is acquired gradually, so he delayed its mention and said: "And the hearts," meaning the warm, glowing, and transforming hearts, which are the hearts endowed with the instincts of differing minds within them, whatever the difference may be. Al-Razi said in Al-Lawami: He made man composed of spiritual and corporeal, elevated and lowly, bringing together within him both worlds by his soul and body. He gathered the two realms with his intellect and senses, and he rose above the two degrees by the connection of the higher matter to him through verbal revelation, and he submitted the matter to the One who has creation and command, submitting willingly and voluntarily. And when they did not hasten to believe upon being reminded of these great blessings, he said: "Little do you give thanks," meaning much do you disbelieve.