Al-Muminoon • BN-TAFSEER-IBN-E-KASEER
﴿ وَهُوَ ٱلَّذِىٓ أَنشَأَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَٰرَ وَٱلْأَفْـِٔدَةَ ۚ قَلِيلًۭا مَّا تَشْكُرُونَ ﴾
“[O MEN! Pay heed to God’s messages,] for it is He who has endowed you with hearing, and sight, and minds: [yet] how seldom are you grateful!”
Please check ayah 23:83 for complete tafsir.