His statement: "So which of the favors"—meaning blessings—"of your Lord would you deny?"—meaning: the two weightier beings (al-thaqalayn), the jinn and mankind.
Muhammad said: It is said that Allah, the Exalted and Majestic, mentioned in this Surah what He mentioned regarding the creation of man and the teaching of articulation, as well as the creation of the sun, the moon, the heavens, the earth, and other such things that He mentioned from His favors with which He has blessed (creation), which were made as a foundation and a connection for life. Then, He addressed mankind and the jinn, saying: "So which of the favors of your Lord would you deny?"—meaning: which of the favors of your Lord, from among these mentioned things, do you deny? This means: You affirm that all of this is from Him, and that He is the One who blessed you with it; likewise, proclaim His Oneness and do not associate any partner with Him. Al-ala' (favors) is the singular form of ila, just like ma'an.
قَوْله: ﴿فَبِأَي آلَاء﴾ أَي: نعماء ﴿رَبكُمَا تُكَذِّبَانِ﴾ يَعْنِي: الثقلَيْن الْجِنّ وَالْإِنْس.
قَالَ محمدٌ: قيل: ذكر اللَّه ﷿ فِي هَذِه السُّورَة مَا ذكر من خلق الْإِنْسَان وَتَعْلِيم الْبَيَان، وَمن خلق الشَّمْس وَالْقَمَر وَالسَّمَاء وَالْأَرْض وَغير ذَلِك مِمَّا ذكر من آلائه الَّتِي أنعم بهَا، وَجعلت قِوَامًا ووُصْلَةً إِلَى الْحَيَاة، ثمَّ خَاطب الْإِنْس وَالْجِنّ فَقَالَ: ﴿فَبِأَيِّ آلَاء رَبكُمَا تُكَذِّبَانِ﴾ أَي: فَبِأَي نعم رَبكُمَا تُكَذِّبَانِ من هَذِه الْأَشْيَاء الْمَذْكُورَة، أَي: أَنكُمْ تصدقُونَ بِأَن ذَلِك كُله من عِنْده، وَهُوَ أنعم بِهِ عَلَيْكُم، وَكَذَلِكَ فوحِّدوه وَلَا تُشْرِكُوا بِهِ غَيره، والآلاء وَاحِدهَا إِلَّا مثل مَعًا.