تفسير : (lo! man) i.e. the disbelieving man: qurt ibn 'abdullah ibn 'amr; and it is also said it refers to abu hubahib (is an ingrate unto his lord) he says: he is ungrateful for the blessings of his lord; it is also said this means: he is disobedient of his lord; and it is also said this means: he is stingy; and it is also said this means: he denies those who are dependent on him, starves his slaves, eats alone and does not give those who are his relatives among his folk.
Jalāl al-Dīn al-Maḥallī
تفسير : verily man, the disbeliever, is ungrateful to his lord, thankless, denying [the reality of] his graces, exalted be he,
Sahl al-Tustari
تفسير : verily man is ungrateful (kanūdun) to his lord,he said:[the word] kanūd means the ungrateful. he is the one who has broken the covenant (khālafa al-ʿahd), avoids the truth (jānaba al-ṣidq) and is on intimate terms with his [lower] desire, at which point god makes him despair of acquiring any righteousness (birr) and mindfulness of god (taqwā).