Tafsir for verse: 67:23
قُلۡ هُوَ ٱلَّذِيٓ أَنشَأَكُمۡ وَجَعَلَ لَكُمُ ٱلسَّمۡعَ وَٱلۡأَبۡصَٰرَ وَٱلۡأَفۡـِٔدَةَۚ قَلِيلٗا مَّا تَشۡكُرُونَ ٢٣ ﴿23
23Say, “He is the One who has originated you, and made for you ears and eyes and hearts. How little you pay gratitude!”
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Commentary

And when the Arabs, who were promised this reminder, were boasting in pride about guidance in the tangible paths and not neglecting to thank the benefactor, even if little, He negated from them the first by establishing evidence against their gross error in everything they opposed the Messenger ﷺ in their moral path, which they took as a religion. It is more noble than the tangible path. He followed it with a statement of their detachment from the second, with an emphasis on their detachment from the first. He said, commanding the Messenger ﷺ to alert them, for indeed, a person is more inclined to his type, (p-259) thus lowering them from the rank of understanding about Allah, glorified and exalted is He, due to their low aspirations and the shortness of their vision, while He has granted them a share of being present by qualifying them for the address of the Messenger ﷺ to establish them with what is mentioned in the verse, in what knowledge is hoped for and insight is inherited: "Say" meaning, O most noble of creation and most compassionate towards them, reminding them of what the kingdom has spared them from corruptions and gathered for them of reforms, strength, and reason so that they may return to Him and not rely in any of their conditions except upon Him. And they should reflect on His subtle craftsmanship and good upbringing so that each of them walks straight: "He is" meaning Allah, glorified and exalted is He, "the One who" has honored you with this reminder and clarified for you this explanation alone, which "created you" meaning brought you into existence and raised you in the stages of upbringing where He developed you in the stages of creation in the womb and facilitated for you after your gentle emergence, where the stomach was weak compared to denser things.

And when one of the greatest noble blessings after existence is reason, He followed it with it, [and began] with a way of alerting it, saying: "And He made for you" meaning specifically causing from the body which He created "hearing" [meaning] complete so that you may hear what your hearts comprehend and be guided by it. And He singled it out for the lack of disparity in it to reveal the secret of His management, glorified is He, in the hearts with the utmost disparity, while it is the greatest of the paths leading to meanings. "And sight" so that you may look at His creations and reflect and be deterred from what harms you. "And hearts" meaning the hearts which He has made, glorified is He, in the utmost fervor of perception for what [cannot] be perceived by the rest of the animals, so that you may contemplate and accept what elevates you. And gathering for the abundance of disparity in the light of sight and the perception of thoughts, this is an alert to complete these faculties in grasping the realities by refining the secret for the precision of thought. The Sheikh Wali al-Din al-Malwi said: Look at the hearts how they judge that two are more than one, and that a single body cannot be in two places at the same time, and that opposites do not coexist - and other things that are not hidden.

And when the estimation was: So you walked like one who is face down, you did not employ anything of these noble secrets in what He created for him. The translation of that is: ﴿a little﴾. And the meaning was confirmed by what the negating form depicted, as He said: ﴿not﴾. And when the longing of the soul increased for the doer in describing the source, He indicated it, glorified and exalted is He, by His saying: ﴿you give thanks﴾, meaning you express gratitude to the One who has given you what you cannot estimate its worth by employing it in what He created for His sake. You claim that you are the most grateful of people for the kindness and the highest of them in recognition.

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