The Sovereign: (23) Say, "It is He who...

Know that when the Almighty first presented the proof concerning the state of other animals—namely, the hovering of birds in the air—He subsequently presented the proof concerning the state of humankind through this verse.

He mentioned the wonders contained within humans: the faculties of hearing, sight, and the heart (intellect/understanding). The states of these three faculties have already been explained multiple times in this book, so there is no benefit in repetition.

Know that mentioning them here serves as a subtle indication. It is as if the Almighty is saying: "I granted you these three endowments, along with the noble powers they contain, yet you wasted them. You did not accept what you heard, nor did you take heed of what you saw, nor did you contemplate the consequence of what you understood. It is as if you squandered these blessings and corrupted these gifts."

This is why He said: {Little are you grateful} (Qalīlan mā tashkurūn). This is because the gratitude for God's blessing is to direct that blessing toward the path of His pleasure. Since you directed your hearing, sight, and intellect away from seeking His pleasure, you have utterly failed to thank Him for His blessings.

{Say, "It is He who brought you forth from the earth and to Him you will be gathered."} (Qul huwa alladhī dhara’akum fī al-arḍi wa-ilayhi tuḥsharūn)