Tafsir of Al-Mu'minoon 23:78

"And it is He who brought you into being..."

He specifically singled out hearing, sight, and hearts because they are associated with religious and worldly benefits that no other faculties possess. The foremost of these benefits is for them to employ their hearing and sight upon the signs of God and His actions, and then to contemplate and draw conclusions with their hearts. Whoever does not employ them for the purpose for which they were created is like one who lacks them entirely, as God Almighty said: "Neither their hearing, nor their sight, nor their hearts availed them anything" (Al-Ahqaf: 26), because they denied the signs of God.

The foremost way to show gratitude for the blessing of these faculties is to acknowledge the Bestower of them and to not assign Him any equal or partner.

"Little do you give thanks" Meaning: You give very little thanks. The word mā in mā tashkurūn is an augmentative particle for emphasis, meaning "truly."

"He it is who multiplied you" Meaning: He created you and dispersed you through reproduction.

"And to Him you will be gathered" On the Day of Resurrection, after your dispersion.

"And to Him belongs the alternation of the night and the day" Meaning: It is His exclusive domain, He is the one who manages it, and no one else has the power to regulate them.

Note: It is recited as "ya‘qilūn" (they understand) with a ya’ by Abu ‘Amr.

"Nay, they said the like of what the ancients said. They said: 'When we have died and become dust and bones, are we indeed to be resurrected? We have been promised this, we and our forefathers, before. This is nothing but legends of the ancients.'"