"We have guided him to the way" (76:3) means: We have shown him the path of guidance and the path of misguidance, "either grateful" (76:3) meaning a believer, "or ungrateful" (76:3).

Muhammad said: "Grateful" and "ungrateful" are in the accusative case (nasb) as a state (hal). The meaning is: either grateful or ungrateful, as if He said: We guided him while he is in one of these states.

Tafsir of Surah al-Insan from verse (5-18)