Al-Israa • EN-TAFISR-IBN-KATHIR
﴿ رَّبُّكُمُ ٱلَّذِى يُزْجِى لَكُمُ ٱلْفُلْكَ فِى ٱلْبَحْرِ لِتَبْتَغُوا۟ مِن فَضْلِهِۦٓ ۚ إِنَّهُۥ كَانَ بِكُمْ رَحِيمًۭا ﴾
“YOUR SUSTAINER is He who causes ships to move onward for you through the sea, so that you might go about in quest of some of His bounty: verily, a dispenser of grace is He unto you.”
Ships are a Sign of the Mercy of Allah Allah tells us of His kindness towards His servants by subjugating for them ships on the sea. He makes it easy for them to use ships to serve their interests, seeking His bounty through trade between one region and another. He says: إِنَّهُ كَانَ بِكُمْ رَحِيمًا (Truly, He is ever Most Merciful towards you.) meaning, He does this for you out of His grace and mercy towards you.