and from the mountains He has made for you shelters”—that is, tunnels and caves; the singular is kinn (shelter). “And He has made for you garments”: shirts made of linen, silk, cotton, and wool, “to protect you,” that is, to shield you, “from the heat.” The scholars of meaning said: He intended both heat and cold, mentioning one of them as sufficient indication of the other. “And garments to protect you in battle”: that is, coats of armor. Battle means warfare; that is, they protect you, in the midst of battle, from being struck by weapons.
“Thus does He complete His favor upon you, so that you may submit”: that is, so that you may devote obedience sincerely to Him.
Ata al-Khurasani said: “The Quran was revealed in accordance with the extent of their knowledge. Thus He said, ‘And from the mountains He has made for you shelters,’ although what He made [for them] (1) from the plains is more numerous and greater; but they were people of the mountains. Likewise, He said, ‘And from their wool, fur, and hair,’ because they were people of camel hair and goat hair. And likewise, He said, ‘And He sends down from the sky mountains containing hail’ (al-Nur 43), although what He sends down of snow is more abundant; but they did not know snow. And He said, ‘to protect you from the heat,’ although what protects from the cold is more abundant; but they were people of heat.”
“If they turn away, then your duty is only clear conveyance. (82) They recognize the favor of Allah, then deny it; and most of them are disbelievers. (83)”
“If they turn away,” that is, if they turn aside, then no reproach attaches to you in that, nor is there any mark of shortcoming on your part. “Your duty is only clear conveyance.”
“They recognize the favor of Allah.” Al-Suddi said: It refers to Muhammad, may Allah bless him and grant him peace. “Then they deny it”: they declare him to be lying.
Others said: It refers to Islam.
Mujahid and Qatadah said: It refers to the blessings He has enumerated for them in this surah. They acknowledge that these are from Allah; then, when they are told, “Give in charity and comply with Allah’s command regarding them,” they deny them, saying, “We inherited them from our forefathers.”
Al-Kalbi said: It means that when He mentioned these blessings to them, they said, “Yes, all of these are from Allah, but they came through the intercession of our gods.”
Awf ibn Abd Allah said: It is when a man says, “Were it not for so-and-so, such-and-such would have happened; and were it not for so-and-so, such-and-such would not have happened.” (2) “And most of them are disbelievers”: that is, deniers.