When We are gracious to man he turns away and moves aside; yet when evil befalls him he begins to despair.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (and when we make life pleasant unto man) i.e. the disbeliever, when we bestow upon him abundant wealth and a comfortable life, (he turneth away) from giving thanks or making supplications to allah (and is averse) stirs away from faith; (and when ill) hardship and poverty (toucheth him he is in despair) from allah's mercy. this verse was revealed about 'utbah ibn rabi'ah.
Jalāl al-Dīn al-Maḥallī
تفسير : and when we are gracious to man, the disbelieving [man], he is disregardful, of giving thanks, and turns aside, turning his face away in arrogance; but when an ill, such as poverty or hardship, befalls him, he is in despair, despondent of god’s mercy.