﴿ ثُمَّ سَوَّىٰهُ وَنَفَخَ فِيهِ مِن رُّوحِهِۦ ۖ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَٰرَ وَٱلْأَفْـِٔدَةَ ۚ قَلِيلًۭا مَّا تَشْكُرُونَ ﴾

“and then He forms him in accordance with what he is meant to be, and breathes into him of His spirit: and [thus, O men,] He endows you with hearing, and sight, and feelings as well as minds: [yet] how seldom are you grateful!”

(Then He fashioned him) He gathered his creation in the womb of his mother (and breathed into him of His Spirit) He placed the spirit in him; (and appointed for you hearing) He created for you hearing so that you hear the Truth and guidance (and sight) so that you see through them the Truth and guidance (and hearts) in order to perceive the Truth and guidance. (Small thanks give you) for that which you have been given!