"And when distress touches you," meaning: the terrors, "at sea, those you call upon are lost," meaning: those whom you worship, "except Him." He says: except Him you call upon, similar to His saying: "Rather, Him alone you call upon." You know that no one can save you from drowning except Him. "But when He delivers you to the land, you turn away," from the One who saved you, and return to your polytheism. "And ever is man ungrateful," meaning: the polytheist.
﴿وَإِذا مسكم الضّر﴾ يَعْنِي: الْأَهْوَالَ ﴿فِي الْبَحْرِ ضَلَّ من تدعون﴾ يَعْنِي: مَا تَعْبُدُونَ ﴿إِلا إِيَّاهُ﴾ يَقُولُ: إِلَّا إِيَّاهُ تَدْعُونَ كَقَوْلِهِ ﴿بل إِيَّاه تدعون﴾ تَعْلَمُونَ أَنَّهُ لَا يُنْجِيكُمْ مِنَ الْغَرَقِ إِلَّا هُوَ ﴿فَلَمَّا نَجَّاكُمْ إِلَى الْبر أعرضتم﴾ عَنِ الَّذِي نَجَّاكُمْ، وَرَجَعْتُمْ إِلَى شرككم ﴿وَكَانَ الْإِنْسَان كفورا﴾ يَعْنِي: الْمُشرك.
