Then Allah mentions His blessings to His servants, in that He has given them hearing, sight and understanding through which they come to know things and draw lessons from them, the signs which attest to the Oneness of Allah and indicate that He is the One Who does what He wills and chooses what He wants.

﴿قَلِيلاً مَّا تَشْكُرُونَ﴾

(Little thanks you give.) means, how little you thank Allah for the blessings He has given you. This is like the Ayah:

﴿وَمَآ أَكْثَرُ النَّاسِ وَلَوْ حَرَصْتَ بِمُؤْمِنِينَ ﴾

(And most of mankind will not believe even if you desire it eagerly.) ﴿12:103﴾ Then Allah tells us about His great power and overwhelming authority, for He is the One Who originated creation and put people in all parts of the earth, with their different nations, languages and characteristics, then on the Day of Resurrection He will gather them all together, the first of them and the last, at a fixed time on a day appointed, and none will be left out, young or old, male or female, noble or insignificant, but all will be brought back as they were originally created. Allah said:

﴿وَهُوَ الَّذِى يُحْىِ وَيُمِيتُ﴾

(And it is He Who gives life and causes death,) meaning, He will bring the scattered bones back to life and cause the death of the nations,

﴿وَلَهُ اخْتِلَـفُ الَّيْلِ وَالنَّهَارِ﴾

(and His is the alternation of night and day. ) meaning, by His command night and day are subjugated, each of them following the other and never departing from that pattern, as Allah says:

﴿لاَ الشَّمْسُ يَنبَغِى لَهَآ أَن تدْرِكَ القَمَرَ وَلاَ الَّيْلُ سَابِقُ النَّهَارِ﴾

(It is not for the sun to overtake the moon, nor does the night outstrip the day)﴿36:40﴾.

﴿أَفَلاَ تَعْقِلُونَ﴾

(Will you not then understand) means, do you not have minds that tell you of the Almighty, All-Knowing to Whom all things are subjugated, Who has power over all things and to Whom all things submit