Tafsir of Ad-Dukhan 44:27

(And a bounty): That is, a state of luxury. Al-Raghib said: "The word ni'mah (with a fathah on the nun) denotes the act of enjoying luxury, and its structural form is that of a single instance of an action, like darbah (a strike) and shatmah (an insult). Ni'mah (with a kasrah on the nun) refers to a good condition, and its structural form is that of the state or manner in which a person exists, like jilsah (a manner of sitting) and rikbah (a manner of riding); it is applied to the genus that applies to both a little and a lot."

Here, it is preferred to interpret ni'mah as "that which is enjoyed," because it is more appropriate for the verb "left behind" (taraku), as it is frequently used with this meaning. Abu Raja' recited it as ni'mah (in the accusative case), which is explained by its being conjoined to "how many" (kam). It is also said that it is conjoined to the position of what preceded it, as if it were said: "How many gardens, springs, crops, noble stations, and bounties did they leave behind..."

(In which they were taking delight): Meaning, they were happy in spirit, or owners of fruits—similar to saying "a man of milk" or "a man of dates." Al-Qushayri said: "They were distracted [by amusements]." Al-Hasan and Abu Raja' recited fakin without an alif. The word fakin is frequently used to denote one who is dismissive or mocking; thus, the meaning is that they were dismissive of expressing gratitude for the bounty in which they were. Al-Jawhari said: "A man is fakin (with a kasrah on the kaf) when he is humorous." Al-fakin also denotes one who is arrogant or boastful.