His saying, exalted and majestic is He: "Say, 'Have you seen what Allah has sent down to you of provision, and you have made some of it unlawful and lawful? Say, 'Has Allah permitted you, or do you invent a lie against Allah?'" "And what do those who invent lies against Allah think on the Day of Resurrection? Indeed, Allah is full of bounty upon the people, but most of them do not show gratitude.'"

This address is to the disbelievers of the Arabs who made the البحائر (al-bahair), السائبة (al-sayibah), and the نصيب (nasib) from the crops and livestock, and other things that Allah did not permit. They only fabricated it by their own command. And His saying, exalted and majestic is He: "sent down" is a term that implies a metaphor. The sending down of provision may be in the context of sending down rain ultimately or the descending of the command regarding it, which is the manifestation of its effect in the created beings from what they invented. Then Allah commanded His Prophet to stop them at one of the two divisions, and they cannot claim Allah's permission in that. So, it remains that they have fabricated it. This verse is similar to His saying, exalted and majestic is He: "Say, 'Who has forbidden the adornment of Allah which He has brought forth for His servants?'" [Al-A'raf: 32], as reported by al-Tabari from Ibn Abbas, may Allah be pleased with both of them.

And His saying, exalted and majestic is He: "And what do those who invent lies against Allah think?" is a verse of warning. When it was established upon them by the division of the previous verse that they are inventors against Allah, He magnified in this verse the crime of fabrication, meaning: their assumption is in the utmost of disgrace according to the evil of their deeds. Then He followed by affirming His bounty upon the people in delaying them despite their fabrication and disobedience: and the delay is a call to repentance and return. Then He noted the mention of those who do not see the right of the delay, nor show gratitude for it, nor hasten in it, as a form of blame against them. And the verse after this encompasses all of Allah's bounty and all of the shortcomings of creation in thanking Him; there is no Lord other than Him.