37. It is an allusion to Quraish, who were the leaders of the Arab nation, and who had led the nation to destruction by adopting the polytheistic customs and rites.

38. For explanation Notes Nos. 29 and 200 of Surah Baqarah may be seen.

39. In Makkah when the elementary commands of the Shariah were revealed, the command for establishing salat and spending in the way of Allah was given with emphasis, which shows the importance of these two acts. Moreoever, it also becomes clear that a Muslim may or may not be amenable to pay Zakat, he should nevertheless be spending in the way of Allah, and such a spending is desirable in both ways, secretly and openly. The amount spent in the cause of Allah secretly is free of the element of exhibitionism and hypocrisy, and spending openly encourages others to do the same, but in this way ‘also it should be free of exhibitionism and hypocrisy.

40. This is an argument in favour of Allah’s over lordship, that He has provided all these things for your sustenance, then how did you make others as your gods. Has anybody any share in providing this system of sustenance? If not, and it is a fact that none has a share in it, then how have they become gods ? And what is the meaning of associating others with Allah in worship when it is exclusively only Allah’s right ?

41. ‘Musakhkhar’ the word used here does not mean that these things have been made to obey man’s commands, as people generally understand. But it means that these things have been made for service to man, who will receive immense benefits through them.

42. That is: Whatever were the physical needs of men they were all fulfilled, for example air for breathing, water for quenching thirst, food for removing hunger, and mate for sexual needs. All these requirements which are man’s natural needs have been fulfilled by his Creator. Similarly the most important requirement of his nature is guidance, and this need has also been fulfilled by his Creator.

43. If man ponders seriously, he cannot but admit that his Creator has blessed him with countless bounties, and there are his incalculable obligations. If he would contemplate over one morsel of his food, a sense of gratitude would rise in his heart considering what arrangements his Lord has made to prepare this one morsel of food for him. Heaven and earth, rains, winds and heat of the sun, etc., how has He made all these things helpful that the seed which had to pass through several stages became corn and the corn after passing through various stages became the morsel, which he is now comfortably eating. When it is not possible for man to count his own hair or the stars in the sky, then how can he count the favours and blessings of Allah?

44. This is the condition of the common man that he is neither prepared to pay the dues of nor to be grateful to His Lord for His immense favours.