"Say, by the bounty of Allah and by His mercy"—Qatadah said: The bounty of Allah is Islam, and His mercy is the Qur'an—"then in that let them rejoice." The interpretation of some of them is: let them rejoice—meaning: the believers.
"It is better than what they accumulate"—than what the disbelievers accumulate.
﴿قل بِفضل الله وبرحمته﴾ قتال قَتَادَةُ: فَضْلُ اللَّهِ: الإِسْلامُ، وَرَحْمَتُهُ: الْقُرْآن ﴿فبذلك فليفرحوا﴾ تَفْسِيرُ بَعْضِهِمْ: فَلْيَفْرَحُوا؛ يَعْنِي: الْمُؤْمِنِينَ.
﴿هُوَ خير مِمَّا يجمعُونَ﴾ مِمَّا يجمع الْكفَّار