(And We had certainly given Luqman wisdom), Mujahid said: meaning understanding, intellect, and correctness in speech, without [attaining] prophethood. (That: Be grateful to Allah), for the blessing. (And whoever is grateful, he is only being grateful for himself), and he is the believer. (And whoever denies), meaning: denied it (then indeed, Allah is Free of need), of His creation, (Praiseworthy), He has made it incumbent upon them to praise Him.
﴿وَلَقَدْ آتَيْنَا لُقْمَانَ الْحِكْمَةَ﴾ قَالَ مُجَاهِدٌ: يَعْنِي: الْفِقْهَ وَالْعَقْلَ، وَالْإِصَابَةَ فِي الْقَوْلِ فِي غَيْرِ نبوة ﴿أَن اشكر لله﴾ النِّعْمَةَ. ﴿وَمَنْ يَشْكُرْ فَإِنَّمَا يَشْكُرُ لنَفسِهِ﴾ وَهُوَ الْمُؤمن ﴿وَمن كفر﴾ يَعْنِي: كَفَرَهَا ﴿فَإِنَّ اللَّهَ غَنِيٌّ﴾ عَن خلقه ﴿حميد﴾ اسْتوْجبَ عَلَيْهِم أَن يحمدوه