If you say: What does his saying "So when they embark" connect to? I say: It connects to an omitted phrase indicated by what has been described about them and explained regarding their matter. Its meaning is: They are as described in their polytheism and obstinacy. So when they embark in the ship, they call upon Allah, making their religion sincere for Him, appearing as those who sincerely dedicate their religion to Allah from among the believers, where they mention nothing but Allah and do not call upon another deity with Him. In their being called sincere: there is a form of mockery. So when He saved them to the land and they believed, they returned to their state of polytheism. The "lam" in "to disbelieve" is possible to be the lam of purpose, as well as in "and to enjoy" for those who recited it with a kasrah. The meaning is that they return to their polytheism to be—by returning to their polytheism—disbelievers in the blessing of salvation, intending to enjoy it and to derive pleasure from it alone, contrary to what is the habit of the true sincere believers: when Allah saves them, they thank Allah for His blessing in their salvation, and they make the blessing of salvation a means to increase obedience, not to enjoyment and pleasure. The "lam" could be a command, and the reading of those who recited "and to enjoy" with a sukoon supports this. An example of this is His saying, "Do what you wish; indeed, He is All-Seer of what you do." If you say: How is it permissible for Allah, the Exalted, to command disbelief and for the sinners to do as they please, while He forbids that and threatens for it? I say: It is a metaphor for abandonment and letting go, and that command is displeasing to the utmost. An example of this is that you see a man determined on a matter, and you know that this matter is wrong and leads to great harm. You strive to advise him and dissuade him from his opinion, and if you see nothing from him but stubbornness and insistence, you become angry with him and say: You and your affair, do as you wish. You do not intend this as a true command. How could it be, while the one commanding something intends it, and you are greatly averse and regretful? But it is as if you are saying to him: Since you have refused to accept the advice, you are worthy to be told: Do as you wish, and you are sent upon it, so that it may become clear to you—when you do it—the correctness of the advisor's opinion and the corruption of your own opinion.