وَهُوَ مُحْسِنٌ

(while he is a Muhsin) i.e., doing what his Lord has commanded and abstaining from what He has forbidden,

فَقَدِ اسْتَمْسَكَ بِالْعُرْوَةِ الْوُثْقَى

Commentary

At the beginning of the Surah, the Kafirs and the Mushriks were admonished for still persisting with their Kufr and Shirk despite that they had seen the manifestations of the all-encompassing knowledge and the most perfect power of Allah Ta’ ala. And in contrast to their condition, obedient believers were praised and mention was made of their good end. In between, the description of the bequests (wasaya of Luqman, peace on him, was in a way a complement of the same subject. In the verses cited above, the text reverts to the subjects of Allah Ta’ ala's all-encompassing knowledge and power, His bounties and favors showered on the creations with an exhortation to believe in the principle of His Oneness.