Tafsir for verses: 40:79, 40:80, 40:81, 40:82
ٱللَّهُ ٱلَّذِي جَعَلَ لَكُمُ ٱلۡأَنۡعَٰمَ لِتَرۡكَبُواْ مِنۡهَا وَمِنۡهَا تَأۡكُلُونَ ٧٩ ﴿79 وَلَكُمۡ فِيهَا مَنَٰفِعُ وَلِتَبۡلُغُواْ عَلَيۡهَا حَاجَةٗ فِي صُدُورِكُمۡ وَعَلَيۡهَا وَعَلَى ٱلۡفُلۡكِ تُحۡمَلُونَ ٨٠ ﴿80 وَيُرِيكُمۡ ءَايَٰتِهِۦ فَأَيَّ ءَايَٰتِ ٱللَّهِ تُنكِرُونَ ٨١ ﴿81 أَفَلَمۡ يَسِيرُواْ فِي ٱلۡأَرۡضِ فَيَنظُرُواْ كَيۡفَ كَانَ عَٰقِبَةُ ٱلَّذِينَ مِن قَبۡلِهِمۡۚ كَانُوٓاْ أَكۡثَرَ مِنۡهُمۡ وَأَشَدَّ قُوَّةٗ وَءَاثَارٗا فِي ٱلۡأَرۡضِ فَمَآ أَغۡنَىٰ عَنۡهُم مَّا كَانُواْ يَكۡسِبُونَ ٨٢ ﴿82
79Allah is the One who made for you the cattle, so that you may ride some of them,- and of them you eat; 80and for you there are (other) benefits in them- and so that, (by riding) on them, you meet any need you have in your hearts; and on them and on boats you are carried. 81He shows you His signs. Then, which of the signs of Allah would you (still) deny? 82Have they not traveled through the earth and seen how was the fate of those before them? Most of them were more in numbers than these, and superior in vigor and vestiges left on the earth. So then, whatever they used to earn did not work for them at all.
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Commentary

'In the name of Allah, the Most Gracious, the Most Merciful' Allah, the Exalted and Majestic, says: "Allah is the One who made for you the animals, so that you may ride on some of them and eat from others. And for you therein are benefits, and so that you may reach a need in your chests, and on them and on the ships you are carried." "And He shows you His signs, so which of the signs of Allah do you deny?" "Have they not traveled in the earth and observed how was the end of those before them? They were greater than them in number and stronger in power, and they left greater traces in the earth. So what availed them was what they used to earn?" (p-459) These are verses of lessons and a recounting of blessings. And "the animals" refers to the eight pairs. The first "from them" is for partitive, as what is mentioned is not all of the animals, but specifically the camels. The second "from them" is for indicating the type, as all of them are eaten. Al-Tabari said regarding this verse: Indeed, the animals include camels, cattle, sheep, horses, mules, donkeys, and other things from which benefit is derived in livestock. So "from them" in both instances is for partitive - according to this - but it is a weak statement. Rather, the animals are the eight pairs that Allah mentioned only. Then the Exalted mentioned the benefits in a general mention, as they are too numerous to be counted. And His saying: "And so that you may reach a need in your chests" means to cut off long tasks and distant hardships. And "the ships" are the vessels, and here it is plural. And "you are carried" means: by land and sea. And the Exalted mentioned the carrying on them, and it has been previously mentioned to ride them, as the meaning is different in both matters and there is a distinction between them. Riding is what is commonly known in what is near, and it has been used in villages and localities, so it is analogous to eating from them and other benefits. Then He specified after that the longer journey and the needs of the chests with distance. And this is the carrying which He associated with its similarity from the matter of ships. Then Allah, the Exalted, mentioned His signs in a general manner encompassing every lesson and point of reflection. And this is not limited due to its vastness, and because in everything there is a sign that indicates His oneness. Then He reproached them with His saying: "So which of the signs of Allah do you deny?" Then He argued against Quraysh with what appears in the past nations from the punishments of Allah upon the disbelievers, who were greater in number, and stronger in bodily power and kingdoms, and left greater traces in buildings and actions than Quraysh and the Arabs. So their earnings and their state did not avail them anything when the punishment of Allah came to them and His seizing. And "what" in His saying: "So what availed them" is negating. Al-Tabari said: And it is said that it is a stopping and a confirmation.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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