وَهُوَ ٱلَّذِى ذَرَأَكُمْ فِى ٱلْأَرْضِ وَإِلَيْهِ تُحْشَرُونَ
Commentary:
The verse develops the theme of its predecessor, viz. that God has endowed man with reason and understanding and with the faculties of seeing and hearing. By making proper use of these gifts he could easily understand that his life possesses a great and noble object and that the fulfilment of that object implies that there is a life after death and that men "shall be gathered unto God," to render an account of their works.