Tafsir of An-Naml 27:73

(And indeed, your Lord is full of grace for the people) meaning: He is the possessor of abundant bestowal and favor upon all people. Among the components of His bestowal, Almighty and Majestic is He, and His blessing, is the delaying of punishment for these [people] despite the sins they commit.

(But most of them are not grateful) meaning: They do not thank Him, Glorified and Exalted is He, for His favors upon them, and among them are these [people]. It is also said: They do not recognize the right of His grace toward them, expressing the negation of their knowledge of that through the negation of what results from it, which is gratitude.