'So which of the favors of your Lord would you deny?' This means: the One who nurtures you both with this great management of all that is good for you. 'You both deny' the blessing of hearing from [the aspect of] the back or other than it from His directing you in what He created you for. He knows it better than you know your livelihoods and all your changes. And this verse, which affirms the blessings, has repeated the mention of blessings from the beginning to here eight times after the blessings, indicating - and Allah knows best - that the blessings of Allah, glorified and exalted is He, cannot be counted because they exceed the seven, which is the complete number. One is the beginning of a new cycle of numbers, indicating that whenever one cycle ends, another begins. Another point is that the latter explicitly mentioned 'who is in the heavens and the earth' [Ar-Rahman: 29], while the seven before it pertains specifically to the inhabitants of the earth, indicating that the mothers of blessings are seven, like the heavens, the earth, the wandering stars, and so forth.