وَإِن تَعُدُّوا۟ نِعْمَةَ ٱللَّهِ لَا تُحْصُوهَآ ۗ إِنَّ ٱللَّهَ لَغَفُورٌ رَّحِيمٌ
14:35.
Commentary:
The present verse continues the theme of the previous one and points out that when physical blessings bestowed by God are so numerous as to be beyond the power of man to reckon, is it reasonable that He should not bestow upon man His spiritual blessings in the form of revealed guidance and, like false gods should behave as if He were deaf and dumb?
The verse ends with the mention of the Divine attributes of the Forgiving and Merciful. These two attributes could not function unless God had revealed His guidance to man. Forgiveness for the weak and reward to the virtuous were only possible when man had been given a teaching to follow.
14:35.