Allah testifies to the fact that He exists and that He is the Creator and the Sustainer Who has full authority over His servants,

كَيْفَ تَكْفُرُونَ بِاللَّهِ

(How can you disbelieve in Allah)

The earlier verses affirmed the existence and the Oneness of Allah, and prophethood, giving self-evident proofs and refuting the whimsical and false notions of the doubters and the disbelievers. These two verses speak of the blessings which Allah has showered on man, pointing out that all the same there are men who do not recognize the bounty of Allah and persist in their denial -- the suggestion being that if they do not want to take the trouble of considering the arguments which have been advanced by the Holy Qur'an in the earlier verses, they should, as every man with an undistorted nature must, at least be grateful to their benefactor, for even this would be a way of realizing why they should be obedient to Allah.

The first of these two verses refers to the blessings which are particular to the very being of man -- that is to say, he had no life before Allah gave him existence. The second verse refers to the general blessings which are common to man and other creatures -- firstly, the earth and all that it contains and on which man's life immediately depends, and secondly, the skies with which life on earth is directly related.