﴾81﴿ Wallaahu ja'ala lakum mimmaa khalaqa zilaalanw wa ja'ala lakum minal jibaali aknaananw wa ja'ala lakum saraabeela taqeekumul harra wa saraabeela taqeekum baasakum; kazaalika yutimmu ni'matahoo alaikum la'allakum tuslimoon
﴾82﴿ Fa in tawallaw fa innamaa 'alaikal balaaghul mubeen
﴾83﴿ Ya'rifoona ni'matal laahi summa yunkiroonahaa wa aksaruhumul kaafiroon
﴾84﴿ Wa yawma nab'asu min kulli ummatin shaheedan summa laa yu'zanu lillazeena kafaroo wa laa hum yusta'taboon

﴾81﴿ And Allah has made for you shade from what He created, and made for you shelters in the mountains, and made for you garments to protect you from heat, and garments to protect you during battle. Thus does Allah complete His favor upon you so that you may accept the oneness of Allah
﴾82﴿ So if they turn away, then your duty is only to convey the message clearly
﴾83﴿ They recognize the blessings of Allah, yet they deny them, and most of them are ungrateful
﴾84﴿ And on that day, when We raise from every nation a witness, the disbelievers will not be allowed (to make excuses), nor will their repentance be accepted

[81] This is a rational argument, mentioning the blessings of shade, caves, clothing, and armor.
"(مِمَّا خَلَقَ)" ("from what He created") refers to trees, walls, and similar structures.
"(نِعْمَتَهُ)" refers to the general category of blessings.
"إتمام" (completion) is different from "اختتام" (ending); it implies perfection and fulfillment, not merely ending something.
"(لَعَلَّكُمْ تُسْلِمُونَ)" ("so that you may submit")—Islam here refers to complete inner and outer submission.
That means it is rationally and scripturally obligatory upon the one who receives blessings to submit to the Benefactor (Allah).
"(تَقِيكُمُ الْحَرَّ)" ("they protect you from heat")—heat is mentioned while cold is not, because the immediate audience were the people of Makkah, who did not experience significant cold.
"(تَقِيكُمْ بَأْسَكُمْ)" ("they protect you in battle")—this indicates that it is permissible for a person to use means that protect them from death, such as armor and defensive measures.
[82] This verse is a consolation for the Prophet (peace be upon him).
"(فَإِنْ تَوَلَّوْا)" ("But if they turn away")—the consequence of this condition is implied and understood.
The overall meaning is: if they turn away, then they will be punished. You (O Prophet) bear no blame—your responsibility is only to convey the message.
[83] In this verse, there is a rebuke (زجر).
The meaning of the verse is that they acknowledge the blessing as being from Allah Most High, yet still deny it by attributing it to the intercession of their false gods.
Another interpretation is that they verbally acknowledge the blessing, but deny it through their actions.
A third meaning is that they recognize the truth inwardly in their hearts but deny it outwardly with their tongues.
"(وَأَكْثَرُهُمُ الْكَافِرُونَ)" ("and most of them are disbelievers")—“most of them” is mentioned because not everyone’s denial reaches the level of outright disbelief.
[84] From this verse up to verse (113) is the sixth section.
First, from verse (84) to verse (89) there is a warning about the Hereafter (تخویف اُخروی).
Then, in verse (89), there is encouragement toward the Qur'an as a means to prevent punishment.
In verse (90), there is a summary of the core messages of the Qur'an.
Verse (91) encourages fulfilling covenants.
Verses (91–96) prohibit breaking covenants, each with different expressions.
Verse (93) contains a warning, and verse (97) brings glad tidings.
Verses (98–100) encourage the Qur'an along with its etiquettes.
Verses (101–102) warn against denying abrogation (نسخ).
Verse (103) again warns against claiming that the Qur'an is taught by a human.
Verse (104) is a warning, and verse (105) is a further reminder.
Verses (106–109) warn about breaking the covenant, described here as apostasy (ارتداد).
Verse (110) gives glad tidings to those who migrate for the sake of Allah.
Verse (111) is another warning about the Hereafter.
Verses (112–113) contain worldly warnings along with a parable (تمثیل).

In verse (84), the warning is regarding the Hereafter.
"(لَا يُؤْذَنُ)" means that permission to offer excuses will not be granted, as also mentioned in verse (36) of Surah Al-Mursalat.
"(وَلَا هُمْ يُسْتَعْتَبُونَ)"—this word may derive from "عتبا," which refers to returning or repenting, or from "عتاب," meaning the removal of reproach (i.e., reconciliation).
Thus, it can mean that repentance will not be requested from them, or that they will not be given a chance to please or reconcile with Allah Most High.