6:99 And He it is who sent down out of heaven water, by which We bring forth the growth of everything.... Gaze at their fruits when they fructify and ripen. Surely in these are signs for a people who have faith.
He alludes to the Essence of the Unity, who alludes to the attributes of the Lordhood, sent down alludes to the artisanry of the Divinity. He is a Lord who is existent by Essence, described by attributes, and recognized through artifacts and signs. It has also been said that He alludes to what is beyond being, so that the listener will give ear to it, the seeker will find access to it, and the gazer will look to it. Who alludes to being, so that the listener will become familiar, the seeker will come to see, and the wanter will come to know.
He it is comes in the Qur'an thirty-nine times, twenty with the and, and nineteen without.
Sent down out of heaven water until the end of the verse-all these are marks that the Creator is one and has no peer in Godhood. He is without contrivance in power, without changing of state in self-standingness, secure from cease in kingship, transcendent in Essence and description. The Lord of the Worlds is calling the servants to this tawḥīd. Do you not see that at the end of the verse He says “Gaze”? Look carefully so that you may know, and know so that you may perceive! Here He speaks of gazing. Elsewhere He says, “None will remember but those who are penitent” [40:13]: No one will gaze, accept, and recognize the reminder except the one whose heart is right with the Real and who gazes upon Him before his eyes. This is the allusion at the end of the verse: “Surely in that are signs for a people who have faith.” The ones who find access to the signs of power are those who have faith in the signs of the attributes, the ones who have shame before God are those who are aware of His gaze, and the ones who will fear God are those who know that God is powerful over them.