Tafsir of Ghafir 40:13

هو الذي يريكم آياته

It is He Who shows you His Ayat, means, He demonstrates His power to His servants through the mighty signs which they see in His creation, above and below, which indicate the perfection of its Creator and Originator.

وينزل لكم من السماء رزقا

and sends down provision for you from the sky. this refers to rain, through which crops and fruits are brought forth, which with their different colors, tastes, fragrances and forms are a sign of the Creator. It is one kind of water, but by His great power He makes all these things different.

وما يتذكر

And none remembers, means, no one learns a lesson or is reminded by these things, or takes them as a sign of the might of the Creator,

إﻻ من ينيب

but those who turn in repentance. which means, those who have insight and turn to Allah, may He be blessed and exalted. The Believers are commanded to worship Allah Alone no matter what Their Circumstances Allah says;

فادعوا الله مخلصين له الدين ولو كره الكافرون