78 وَهُوَ ٱلَّذِىٓ أَنشَأَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَـٰرَ وَٱلْأَفْـِٔدَةَ ۚ قَلِيلًا مَّا تَشْكُرُونَ
79 وَهُوَ ٱلَّذِى ذَرَأَكُمْ فِى ٱلْأَرْضِ وَإِلَيْهِ تُحْشَرُونَ
80 وَهُوَ ٱلَّذِى يُحْىِۦ وَيُمِيتُ وَلَهُ ٱخْتِلَـٰفُ ٱلَّيْلِ وَٱلنَّهَارِ ۚ أَفَلَا تَعْقِلُونَ
81 بَلْ قَالُوا۟ مِثْلَ مَا قَالَ ٱلْأَوَّلُونَ
82 قَالُوٓا۟ أَءِذَا مِتْنَا وَكُنَّا تُرَابًا وَعِظَـٰمًا أَءِنَّا لَمَبْعُوثُونَ
83 لَقَدْ وُعِدْنَا نَحْنُ وَءَابَآؤُنَا هَـٰذَا مِن قَبْلُ إِنْ هَـٰذَآ إِلَّآ أَسَـٰطِيرُ ٱلْأَوَّلِينَ
[78-83] It is Allah Who has endowed you with the faculties of hearing and seeing and given you hearts to think, but you do not show any gratitude.74 It is He Who has scattered you in the earth, and before Him you shall all be mustered. It is He Who gives life and ordains death, and controls the alternation of the night and the day.75 Can you not understand this?76 Nay! these people say what their forefathers said before them. They say, "Shall we be raised up again, when we have turned into dust after death and become mere bones? We have heard many such threats and so did our forefathers before us. These are nothing but ancient tales".77
74The disbelievers have been told to consider the great blessings of eyes, ears, mind and heart and use them as human beings should, and show gratitude to the Creator by accepting His Message.
75If one makes the right use of one's faculties and observes these things properly, one can find the Truth, for it is obvious that the great mechanism of the universe could not have come into existence by a mere accident. There must be its Creator who need not have any associates or partners and that the universe could not have been created without a purpose as a mere sport. The very existence of a wonderful, rational thinking and feeling creature-Man-who has been delegated with powers, is a clear proof that his life will not come to an end at death.
76Here attention is being drawn to the proof of both Tauhid and Life after-death, and in the other phenomena cited to the refutation of both shirk and rejection of the Hereafter.
77Their denial of the Life-after-death implied the denial of the powers and wisdom of Allah as well.