۞ 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 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 Tell My servants, those who are true believers, to keep up prayer and to give alms secretly and openly out of what We have given them, before the Day comes when there will be neither trading nor befriending. 31 Allah it is who hath created the heavens and the earth, and sent down from the heaven water, and hath there by brought forth fruits as a provision for you; and He hath subjected the ships for you that it may run in the sea by His command; and He hath subjected for you the rivers. 32 And He hath made subject to you the sun and the moon, both diligently pursuing their courses; and the night and the day hath he (also) made subject to you. 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