Tafsir of Al-Mulk 67:23

قل هو الذي أنشٲكم

Say it is He Who has created you, meaning, He initiated your creation after you were not even a thing worth mentioning (i.e., nothing). Then He says,

وجعل لكم السمع واﻻبصار واﻻفيدة

and endowed you with hearing and seeing, and hearts. meaning, intellects and powers of reasoning.

قليﻼ ما تشكرون

Little thanks you give. meaning, how little you use these abilities that Allah has blessed you with to obey Him, to act according to His commandments, and avoid His prohibitions