According to Taberî, this verse reminds people of the blessings that Allah has given to them, that He is the One who made the sky a ceiling, the earth a bed, sent down water from the sky and brought forth sustenance with it, and for this reason partners (equals) should not be associated with Him. The word 'endad' mentioned in the verse refers to idols and deities that people consider equal to Allah; these are beings that cannot cause benefit or harm. Taberî also explains through linguistic analysis why the word 'sema' is called by this name and reports the disagreement among exegetes regarding who this verse was revealed about (all polytheists or only the People of the Book).

وإنما ذكر السماء والأرض جل ثناؤه فيما عدد عليهم من نعمه التي أنعمها عليهم، لأن منهما أقواتهم وأرزاقهم ومعايشهم، وبهما قوام دنياهم، فأعلمهم أن الذي خلقهما وخلق جميع ما فيهما وما هم فيه من النعم هو المستحق عليهم الطاعة والمستوجب منهم الشكر والعبادة دون الأصنام والأوثان التي لا تضر ولا تنفع

Zemahşerî explains the phrase 've entüm ta'lemûn' in this verse in two ways: either it expresses that people committed betrayal knowingly and intentionally (not by mistake), or it means that they are knowledgeable people who can distinguish between the ugly and the beautiful. In this context, he mentions the story of Abu Lubaba regarding the Jews of Banu Qurayza, exemplifying his betrayal and the process of recognizing it and repenting.

وقيل وأنتم تعلمون أنكم تخونون ، يعني أن الخيانة توجد منكم عن تعمد لا عن سهو . وقيل : وأنتم علماء تعلمون قبح القبيح وحسن الحسن

In this section, Râzî examines the evidential system in the verses; he explains that water coming down from the sky reaches the earth through clouds, that the letter 'min' carries the meaning of partitiveness (tashdid) or clarification, that the word 'semerât' through its plural-diminutive form indicates the scarcity of worldly blessings and the greatness of the Hereafter, and that the concept of 'endâd' (equals) - people equating their idols with Allah - is criticized through an ironic expression. Furthermore, he presents a symbolic classification by likening different types of knowledge (monotheism, jurisprudence, asceticism, knowledge of heresy) to four types of water.

أحدهما : التبعيض لأن المنكرين أعني ماء ورزقا يكتنفانه وقد قصد بتنكيرهما معنى البعضية فكأنه قيل وأنزلنا من السماء بعض الماء فأخرجنا به بعض الثمرات ليكون بعض رزقكم

In this section, Kurtubî explains the different meanings of the verb 'ceale' (to make, to create, to name, to take, superfluous letter) with examples; he also conveys the view of the People of the Sunnah regarding acquiring wealth and analyzes the word 'end' (partner/associate) linguistically. He explains that the sky is like a ceiling for the earth, and clarifies why sustenance is called sustenance even before possession. He also explains in two ways how the address to disbelievers and hypocrites is consistent with the phrase 'you know'.

تقدم معناه هنا صير لتعديه إلى مفعولين ويأتي بمعنى خلق ومنه قوله تعالى : ما جعل الله من بحيرة ولا سائبة وقوله : وجعل الظلمات والنور ويأتي بمعنى سمى

According to Ibn Kesîr, the prohibition of taking 'endâd' (partners/equals) in the verse encompasses taking idols or similar things that cannot cause benefit or harm to Allah as elements of association with Him; this includes hidden types of shirk as much as open shirk - for example, such phrases as 'If Allah wills and so-and-so wills'. The text reports that the Prophet forbade these kinds of expressions and that instead they should be ordered as 'If Allah wills, then so-and-so wills'. Furthermore, quoting Ibn Abbas, it is stated that this hidden shirk is more concealed than an ant's trace on a black stone in the darkness of night.

قال الأنداد هو الشرك أخفى من دبيب النمل على صفاة سوداء في ظلمة الليل وهو أن يقول والله وحياتك يافلان وحياتي

Beydâvî states in this verse that 'making the earth a bed' does not necessarily require it to be flat; rather, it means that some parts of it emerged from water and became visible, and it is made ready for sitting and sleeping on it with a structure that is intermediate between hardness and softness. He also explains three different uses of the verb 'ceale' (in the sense of becoming, in the sense of creation, in the sense of transformation) linguistically and shows that its use here is in the sense of transformation with two objects. He expresses that the water sent down from the sky is made a cause and substance in bringing forth fruits, and that although Allah is capable of creating this directly without causes, He follows a gradual path.

وذلك لا يستدعي كونها مسطحة