Tafsir of An-Nahl 16:3

Then, He pointed to His Oneness—that there is no god but Him—through what He mentioned: things that none other than Him is capable of, such as the creation of the heavens and the earth, the creation of man and what sustains him, and the creation of livestock—which are indispensable to man for food, riding, carrying heavy burdens, and other needs. He also created types of creatures that they do not know. One such as He is too exalted to have others associated with Him. (It is read as tushrikūn [you associate] and yushrikūn [they associate]).

{Then, behold, he is a clear adversary} This contains two meanings:

1. The first: Behold, he becomes articulate, arguing for himself, contending with adversaries, and clarifying arguments, after having been a drop of semen—an inanimate object with no sensation or movement. This is a demonstration of His [God’s] power.
2. The second: Behold, he becomes an adversary to his Lord, denying his Creator, saying: "Who will give life to bones while they are decayed?" This describes man’s excessive insolence, ignorance, and persistence in ingratitude for blessings.

It is said that this was revealed regarding Ubayy ibn Khalaf al-Jumaḥī when he brought a decayed bone to the Prophet (peace be upon him) and said: "O Muhammad, do you think God will give life to this after it has decayed?"