۞ 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 ill is the settlement! 29 They have set up rivals to God to lead people away from His path. Say, "Enjoy yourselves awhile: you will then proceed to the 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 Allah is He Who has created the heavens and the earth and sends down water (rain) from the sky, and thereby brought forth fruits as provision for you; and He has made the ships to be of service to you, that they may sail through the sea by His Command; and He has made rivers (also) to be of service to you. 32 Who subjected for you the sun and the moon and both of them are constant on their courses, Who subjected for you the night and the day, 33 And He giveth you of all ye ask of Him, and if ye would count the bounty of Allah ye cannot reckon it. Lo! man is verily a wrong-doer, an ingrate. 34