Al-Israa • EN-TAFSIR-IBN-ABBAS
﴿ وَإِذَآ أَنْعَمْنَا عَلَى ٱلْإِنسَٰنِ أَعْرَضَ وَنَـَٔا بِجَانِبِهِۦ ۖ وَإِذَا مَسَّهُ ٱلشَّرُّ كَانَ يَـُٔوسًۭا ﴾
“for [it often happens that] when We bestow Our blessings upon man, he turns away and arrogantly keeps aloof [from any thought of Us]; and when evil fortune touches him, he abandons all hope.”
(And when We make life pleasant unto man) i.e. the disbeliever, when We bestow upon him abundant wealth and a comfortable life, (he turneth away) from giving thanks or making supplications to Allah (and is averse) stirs away from faith; (and when ill) hardship and poverty (toucheth him he is in despair) from Allah's mercy. This verse was revealed about 'Utbah Ibn Rabi'ah.