To whom belongs whatever is in the heavens and the earth? This is a question of reproach. And say, "It belongs to Allah." This is a statement confirming for them that He - Allah - has no disagreement between me and you, and you cannot attribute anything of it to others. He has decreed upon Himself mercy, meaning He has made it obligatory upon Himself in guiding you to know Him, and He has set forth the proofs for you regarding His oneness, based on what you acknowledge of the creation of the heavens and the earth. Then He warned them about their neglect in contemplating and associating partners with Him, who is unable to create anything, by saying, "He will surely gather you to the Day of Resurrection, and He will reward you for your associating partners." And His saying, "Those who have lost themselves" is in the accusative case as a form of blame, or it is in the nominative case, meaning I intend those who have lost themselves, or you are those who have lost themselves. If you say: How is their lack of faith made a cause for their loss, when the matter is the opposite? I say: Its meaning is: those who have lost themselves in the knowledge of Allah due to their choice of disbelief. They do not believe.