﴿ وَعَلَيْهَا وَعَلَى ٱلْفُلْكِ تُحْمَلُونَ ﴾

“and by them - as by the ships [over the sea] - you are borne [overland].”

In the last benefit, ships and boats are also included, because they are also used in transportation وَعَلَيْهَا وَعَلَى الْفُلْكِ تُحْمَلُونَ (And on them and on the boats you are transported - 23:22). All types of mounts which are run with wheels may also be added to fulk (boats) because they render the same service.