Tafsir of Az-Zumar 39:7

{For indeed, Allah is free from need of you} He is free from need of your faith, while you are the ones in need of Him, due to the harm you bring upon yourselves through disbelief and the benefit you gain through faith.

{And He does not approve of disbelief for His servants} Out of mercy for them, because it leads them to destruction.

{And if you are grateful, He approves it for you} Meaning: He approves of gratitude for you, because it is the cause of your success and prosperity. Thus, He dislikes your disbelief and approves of your gratitude only for your own sake and for your own well-being, not because any benefit returns to Him; for He is the Self-Sufficient, to whom need is impossible.

Some deviants have strained to prove for Allah—Exalted is He—what He has denied for Himself regarding the approval of disbelief for His servants. They said: "This is a general statement intended for a specific group," and they claimed it only refers to the servants He meant in His saying: {Indeed, My servants—no authority will you have over them} (Al-Isra: 65), meaning: the infallible ones, similar to His saying: {A spring from which the servants of Allah drink} (Al-Insan: 6). Exalted is Allah above what the wrongdoers say.

It is recited: (yardahu) with the damma on the ha’, with and without a connecting vowel (wasl), and with a sukun.

{And when affliction touches man, he calls upon his Lord, turning to Him [in repentance]; then when He bestows upon him a favor from Himself, he forgets that for which he called upon Him before, and he attributes to Allah equals to mislead [people] from His way. Say, "Enjoy your disbelief for a little; indeed, you are of the companions of the Fire."}