67:23
قُلْ هُوَ ٱلَّذِىٓ أَنشَأَكُمْ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَـٰرَ وَٱلْأَفْـِٔدَةَ ۖ قَلِيلًا مَّا تَشْكُرُونَ
Say, "It is He who has produced you and made for you hearing and vision and hearts; little are you grateful."
The Sovereignty
قُلْ هُوَ ٱلَّذِىٓ أَنشَأَكُمْ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَـٰرَ وَٱلْأَفْـِٔدَةَ ۖ قَلِيلًا مَّا تَشْكُرُونَ
Say, "It is He who has produced you and made for you hearing and vision and hearts; little are you grateful."
Nearby ayahs help place verse 67:23 in sequence and meaning.
أَمَّنْ هَـٰذَا ٱلَّذِى يَرْزُقُكُمْ إِنْ أَمْسَكَ رِزْقَهُۥ ۚ بَل لَّجُّوا۟ فِى عُتُوٍّ وَنُفُورٍ
Or who is it that could provide for you if He withheld His provision? But they have persisted in insolence and aversion.
أَفَمَن يَمْشِى مُكِبًّا عَلَىٰ وَجْهِهِۦٓ أَهْدَىٰٓ أَمَّن يَمْشِى سَوِيًّا عَلَىٰ صِرَٰطٍ مُّسْتَقِيمٍ
Then is one who walks fallen on his face better guided or one who walks erect on a straight path?
قُلْ هُوَ ٱلَّذِى ذَرَأَكُمْ فِى ٱلْأَرْضِ وَإِلَيْهِ تُحْشَرُونَ
Say, "It is He who has multiplied you throughout the earth, and to Him you will be gathered."
وَيَقُولُونَ مَتَىٰ هَـٰذَا ٱلْوَعْدُ إِن كُنتُمْ صَـٰدِقِينَ
And they say, "When is this promise, if you should be truthful?"