تفسير : (surely we created man) the disbelieving man, referring here to al-walid ibn al-mughirah, and it is also said it refers to kildah ibn usayd (of the best stature) in the best of forms; and this is the reason why the oath was made.
Jalāl al-Dīn al-Maḥallī
تفسير : verily we created man (al-insān: the generic) in the best of forms, [in the best] proportioning of his shape.
Sahl al-Tustari
تفسير : verily we created man in the best of forms.he said:that is, in the finest stature and form.