Tafsir of Al-Mu'minoon 23:22

In the last benefit, ships and boats are also included, because they are also used in transportation وَعَلَيْهَا وَعَلَى الْفُلْكِ تُحْمَلُونَ (And on them and on the boats you are transported - 23:22). All types of mounts which are run with wheels may also be added to fulk (boats) because they render the same service.