قُلْ هُوَ الَّذِي أَنشَأَكُمْSay it is He Who has created you,meaning, He initiated your creation after you were not even a thing worth mentioning (i.e., nothing).Then He says,وَجَعَلَ لَكُمُ السَّمْعَ وَالاَْبْصَارَ وَالاَْفْيِدَةَand endowed you with hearing and seeing, and hearts.meaning, intellects and powers of reasoning.قَلِيلً مَّا تَشْكُرُونَLittle thanks you give.meaning, how little you use these abilities that Allah has blessed you with to obey Him, to act according to His commandments, and avoid His prohibitions