(When We show favour unto man) i.e. to the disbelieving person by giving him wealth and offspring, (he withdraweth) he abstains from giving thanks for it (and turneth aside) and turns away from faith, (but when ill toucheth him) when poverty touches him (then he aboundeth in prayer) asking for wealth; and it is also said that this means: asking for many offspring; the reference here is also to 'Utbah Ibn Rabi'ah.