۞ Have you not seen those who have changed the Blessings of Allah into disbelief (by denying Prophet Muhammad SAW and his Message of Islam), and caused their people to dwell in the house of destruction? 28 Hell, wherein they shall roast? How wretched a place to settle in! 29 And they set up rivals to Allah, to mislead (men) from His Path! Say: "Enjoy (your brief life)! But certainly, your destination is the (Hell) Fire!" 30 [O Muhammad], tell My servants who have believed to establish prayer and spend from what We have provided them, secretly and publicly, before a Day comes in which there will be no exchange, nor any friendships. 31 God is the One who created the heavens and the earth, sent down water from the sky by which He produced fruits for your sustenance, enabled you to use boats to sail on the sea, and placed the rivers at your disposal, all by His command. 32 And He has made subservient to you the sun and the moon pursuing their courses, and He has made subservient to you the night and the day. 33 He gave you whatsoever you asked. If you try to count the favours of God you will not be able to calculate. Man is most unjust indeed, full of ingratitude. 34