وَهُوَ الَّذِي أَنشَأَ لَكُمُ السَّمْعَ وَالاَْبْصَارَ وَالاَْفْيِدَةَIt is He Who has created for you hearing, eyes, and hearts.Allah mentions His blessings to His servants, in that He has given them hearing, sight and understanding through which they come to know things and draw lessons from them, the signs which attest to the Oneness of Allah and indicate that He is the One Who does what He wills and chooses what He wants.قَلِيلً مَّا تَشْكُرُونَLittle thanks you give.means, how little you thank Allah for the blessings He has given you.This is like the Ayah:وَمَأ أَكْثَرُ النَّاسِ وَلَوْ حَرَصْتَ بِمُوْمِنِينَAnd most of mankind will not believe even if you desire it eagerly. (12:103)He says:وَهُوَ الَّذِي ذَرَأَكُمْ فِي الاَْرْضِ وَإِلَيْهِ تُحْشَرُونَ