Overall meaning : Allah, Exalted be He, calls His servants’ attention to the blessings He has bestowed upon them in this world and the next, saying: Do you not see, people, that Allah alone has subjected to you everything in the heavens and placed them all at your disposal, and lavished upon you His blessings, both outward and inward? Yet in spite of all this, some people still argue about Allah’s existence, religion and oneness without knowledge, proper guidance or an enlightening book that proclaims the truth and proves the truthfulness of their claims!
The Almighty then portrays their stubbornness and their blind imitation of customs: When they are told, ‘Follow what Allah has revealed to His Messenger,’ they obstinately say, ‘We will follow what we found our fathers doing.’ He responds to them, saying: Will they still follow their misguided fathers even though Satan invites them to the punishment of the Blazing Fire?!’
Next, Allah Almighty mentions the condition of true believers who submit to His will, pointing out their good outcome: Whoever submits himself to Allah, sincerely worship Him and fulfils the duties He requires has indeed grasped the firmest handhold that leads to success and salvation. With Allah rests the final outcome of all matters.
Then, comforting His Prophet, may Allah bless him and grant him peace, He says: As for those who disbelieve in Allah and reject the truth after it has come to them, do not let their unbelief grieve you. To Us will they be returned on the Day of Resurrection and We will inform of what they have done and repay them according to their deeds. Allah has full knowledge of what lies hidden in their hearts. We will let them enjoy themselves in this world for a little while, then We will subject them to severe punishment.