مَا خَلْقُكُمْ وَلَا بَعْثُكُمْ إِلَّا كَنَفْسٍ وَاحِدَةٍ إِنَّ اللَّهَ سَمِيعٌ بَصِيرٌ ﴿۲۸﴾ أَلَمْ تَرَ أَنَّ اللَّهَ يُولِجُ اللَّيْلَ فِي النَّهَارِ وَيُولِجُ النَّهَارَ فِي اللَّيْلِ وَسَخَّرَ الشَّمْسَ وَالْقَمَرَ كُلٌّ يَجْرِي إِلَى أَجَلٍ مُسَمًّى وَأَنَّ اللَّهَ بِمَا تَعْمَلُونَ خَبِيرٌ ﴿۲۹﴾ ذَلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ وَأَنَّ مَا يَدْعُونَ مِنْ دُونِهِ الْبَاطِلُ وَأَنَّ اللَّهَ هُوَ الْعَلِيُّ الْكَبِيرُ ﴿۳۰﴾ أَلَمْ تَرَ أَنَّ الْفُلْكَ تَجْرِي فِي الْبَحْرِ بِنِعْمَتِ اللَّهِ لِيُرِيَكُمْ مِنْ آيَاتِهِ إِنَّ فِي ذَلِكَ لَآيَاتٍ لِكُلِّ صَبَّارٍ شَكُورٍ ﴿۳۱﴾ وَإِذَا غَشِيَهُمْ مَوْجٌ كَالظُّلَلِ دَعَوُا اللَّهَ مُخْلِصِينَ لَهُ الدِّينَ فَلَمَّا نَجَّاهُمْ إِلَى الْبَرِّ فَمِنْهُمْ مُقْتَصِدٌ وَمَا يَجْحَدُ بِآيَاتِنَا إِلَّا كُلُّ خَتَّارٍ كَفُورٍ ﴿۳۲﴾

﴾28﴿ Maa khalqukum wa laa ba'sukum illaa kanafsinw-waa hidah; innal laaha Samee'um Baseer
﴾29﴿ Alam tara annal laaha yoolijul laila fin nahaari wa yoolijun nahaara fil laili wa sakhkharash shamsa wal qamara kulluny yajreee ilaaa ajalim musammanw wa annal laaha bimaa ta'maloona Khabeer
﴾30﴿ Zaalika bi annal laaha Huwal Haqqu wa anna maa yad'oona min doonihil baatilu wa annal laaha Huwal 'Aliyyul Kabeer
﴾31﴿ Alam tara annal fulka tajree fil bahri bini'matil laahi li yuriyakum min Aayaatih; inna fee zaalika la Aayaatil likulli sabbaarin shakoor
﴾32﴿ Wa izaa ghashiyahum mawjun kazzulali da'a-wul laaha mukhliseena lahud deena fa lammaa najjaahum ilal barri faminhum muqtasid; wa maa yajhadu bi Aayaatinaa illaa kullu khattaarin kafoor

﴾28﴿ The creation of all of you and your resurrection is but like that of a single soul. Indeed, Allah is All-Hearing, All-Seeing
﴾29﴿ Do you not see that Allah merges the night into the day and merges the day into the night, and He has subjected the sun and the moon, each running for an appointed term, And indeed, Allah is All-Aware of what you do
﴾30﴿ This is so you may know that Allah is the Truth, and that whatever they invoke besides Allah is falsehood, and that Allah alone is the Most High, the Most Great
﴾31﴿ Do you not see that the ships sail through the sea by the grace of Allah, so that He may show you of His signs? Indeed, in this are signs for every patient and grateful person
﴾32﴿ And when waves engulf them like canopies, they call upon Allah, sincerely devoting their faith to Him. But when He delivers them to safety on land, some of them remain steadfast in righteousness. And none reject Our signs except every treacherous, ungrateful person

[28] This is also a rational proof of His immense power, following the mention of His all-encompassing knowledge.
[29] This is another rational proof, referring to Allah the Exalted’s control over time and the causes of night and day.
[30] This is the conclusion of the previous arguments. (Al-bāṭil) means perishable or refers to seeking help through them—and worshipping them is false. (Al-‘Aliyy) clearly indicates the exaltedness (highness) of Allah the Exalted.
[31] This too is a rational, earthly proof following the intermediate proof. (Bi ni‘matillāh) refers to Allah the Exalted teaching His servants the method of constructing ships, navigating them, and the emergence of their components—wood and iron. Or it refers to the moderate air, without which ships cannot sail.
(Ṣabbār, shakūr)—without enduring the hardships of travel, these signs (proofs) cannot be recognized. Likewise, one who does not attribute these blessings and powers to Allah the Exalted will not recognize the signs of Tawḥīd. For this reason, both qualities are mentioned. They are emphasized through a cause, meaning that enduring some hardships and showing gratitude for some of Allah’s blessings is a habit of disbelievers and polytheists as well. But being patient in every hardship and showing gratitude for every blessing of Allah the Exalted—this is the quality of a believer.
[32] In this verse, there is a reprimand for showing ingratitude toward the past blessing—meaning, due to fear and awe of the sea’s waves, they show helplessness before Allah the Exalted.
(Muqtaṣid) here refers to a monotheist who neither goes to extremes by denying the existence of Allah the Exalted, nor falls short by considering others as deities besides Allah.
(Khattār) refers to someone who makes excuses, and this stems from impatience—hence it is mentioned opposite to ṣabbār (extremely patient). And kafūr (extremely ungrateful) is mentioned opposite to shakūr (extremely grateful).
Meaning, apart from monotheists, there are two types of people: one, those who completely deny Allah the Exalted and His blessings, like the materialists—khattār refers to them. The second type are polytheists who accept Allah the Exalted and His blessings, but associate others with Him—in kafūr, they are being referenced.