and seek forgiveness for his sins, “or wishes to show gratitude” to his Lord for His blessings. Every blessing Allah bestows upon His servant, and whatever He grants him in replacement, is a blessing from Allah to him. Whenever he considers what his Lord has done, he gives thanks; whenever he considers himself, he seeks forgiveness.

Taking heed may involve recalling one’s sins and one’s Lord’s punishment. It may also include recalling His favors and blessings, for this prompts gratitude. Allah Most High says in several places:

“Remember Allah’s blessing upon you.”

Thus, He has commanded that His blessings be remembered. The one who takes heed remembers both his Lord’s blessings and his own sins. Furthermore, He mentions gratitude because it is an end in itself, for gratitude endures in this world and the Hereafter. He mentions taking heed because it is the foundation of seeking forgiveness, giving thanks, and other acts. Thus, He mentions both the beginning and the ultimate end. This understanding brings together the interpretations that have been offered. And Allah, glory be to Him, knows best.

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Taking heed is a comprehensive expression encompassing everything Allah has commanded us to recall. As He says:

“Did We not give you lives long enough for whoever wished to take heed to do so? And the warner came to you.”

That is, the proof was established against you through the warner who came to you and through your being granted lives long enough to take heed.