Hazrat Atiyyah narrates that Hazrat Abu Saeed, regarding Allah’s saying (Say: In the bounty of Allah and in His mercy, in that let them rejoice), said: The bounty of Allah refers to the Qur’an, and His mercy means: that you are made among the people of the Qur’an.

Hazrat Mansur says that regarding Allah's statement (Say: In the bounty of Allah and in His mercy—in that let them rejoice; it is better than all that they accumulate), Hazrat Hilal bin Yasaf said: The Book of Allah and Islam are better than the things they are accumulating.

Hazrat Atiyyah says that regarding Allah's statement: (Say, it is by the grace of Allah and His mercy), Hazrat Ibn Abbas (may Allah be pleased with them both) said: By Allah's grace is meant Islam, and by His mercy is meant that you are made people of the Qur'an.

Hazrat Qasim narrates that Hazrat Mujahid said: By "Fazl" is meant the Qur'an.

Hazrat Mansur says that Hazrat Salim stated: The verse: Say, this is by the grace of Allah and His mercy! refers to Islam and the Qur'an.