Surah 89. Al-Fajr, Ayah 15

The above phrase, introduced by the particle fa-amma ("But as for..."), obviously connects with the reference to the "solemn evidence of the truth" in verse {5} - implying that man does not, as a rule, bethink himself of the hereafter, being concerned only with this world and what promises to be of immediate advantage to him (Zamakhshari, Razi, Baydawi).

I.e., he regards God's bounty as something due to him (Razi).

Contrast with Allah's justice and watchful care, man's selfishness and pettiness. Allah tries us both by prosperity and adversity: in the one we should show humility and kindness; and in the other patience and faith. On the contrary, we get puffed up in prosperity and depressed in adversity, putting false values on this world's goods.