۞ Hast thou not seen those who gave the grace of Allah in exchange for thanklessness and led their people down to the Abode of Loss, 28 Gehenna, wherein they are roasted; an evil stablishment! 29 They set up rivals with Allah to lead others astray. Say to them: 'Take your pleasure; your arrival shall be the Fire' 30 Say (O Muhammad SAW) to 'Ibadi (My slaves) who have believed, that they should perform As-Salat (Iqamat-as-Salat), and spend in charity out of the sustenance We have given them, secretly and openly, before the coming of a Day on which there will be neither mutual bargaining nor befriending. 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 has made the sun and the moon, both of them constant upon their courses, subservient [to His laws, so that they be of use] to you; and has made the night and the day subservient [to His laws, so that they be of use] to you. 33 and Who gave you all that you asked Him for. Were you to count the favours of Allah you shall never be able to encompass them. Verily man is highly unjust, exceedingly ungrateful. 34