﴿وَإِنَّهُ عَلَى ذَلِكَ لَشَهِيدٌ ﴾

(And to that He bears witness.) Qatadah and Sufyan Ath-Thawri both said, "And indeed Allah is a witness to that.'' It is also possible that the pronoun (He) could be referring to man. This was said by Muhammad bin Ka`b Al-Qurazi. Thus, its meaning would be that man is a witness himself to the fact that he is ungrateful. This is obvious in his condition, meaning this is apparent from his statements and deeds. This is as Allah says,

﴿مَا كَانَ لِلْمُشْرِكِينَ أَن يَعْمُرُواْ مَسَاجِدَ الله شَـهِدِينَ عَلَى أَنفُسِهِم بِالْكُفْرِ﴾

(It is not for the idolators, to maintain the Masajid of Allah, while they witness disbelief against themselves.) (9:17) Allah said;

﴿وَإِنَّهُ لِحُبِّ الْخَيْرِ لَشَدِيدٌ ﴾

(And verily, he is violent in the love of wealth.) meaning, and indeed in his love of the good, which is wealth, he is severe. There are two opinions concerning this. One of them is that it means that he is severe. There are two opinions concerning this. One of them is that it means that he is severe in his love of wealth. The other view is that it means he is covetous and stingy due to the love of wealth. However, both views are correct.