Allah says,

﴿أَيَحْسَبُ أَن لَّن يَقْدِرَ عَلَيْهِ أَحَدٌ ﴾

(Does he think that none can overcome him) Al-Hasan Al-Basri said,

﴿أَيَحْسَبُ أَن لَّن يَقْدِرَ عَلَيْهِ أَحَدٌ ﴾

(Does he think that none can overcome him) "Meaning no one is able to take his wealth.'' Qatadah said,

﴿أَيَحْسَبُ أَن لَّن يَقْدِرَ عَلَيْهِ أَحَدٌ ﴾

(Does he think that none can overcome him) "The Son of Adam thinks that he will not be asked about this wealth of his -- how he earned and how he spent it.'' Allah said:

﴿يَقُولُ أَهْلَكْتُ مَالاً لُّبَداً ﴾

(He says: "I have wasted wealth in abundance!'') This means, the Son of Adam says, "I spent an abundance of wealth.'' Mujahid, Al-Hasan, Qatadah, As-Suddi and others have said this.

﴿أَيَحْسَبُ أَن لَّمْ يَرَهُ أَحَدٌ ﴾

(Does he think that none sees him) Mujahid said, "Does he think that Allah, the Mighty and Majestic, does not see him.'' Others among the Salaf have said similar to this. Allah said;

﴿أَلَمْ نَجْعَل لَّهُ عَيْنَيْنِ ﴾

(Have We not made for him two eyes) meaning, for him to see with them.

﴿وَلِسَاناً﴾

(And a tongue) meaning, for him to speak with, and so that he can express that which is inside of him.

﴿وَشَفَتَيْنِ﴾

(and two lips) In order to help him with speaking, eating food, and beautifying his face and his mouth.