Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And when We make life pleasant unto man) i.e. the disbeliever, when We bestow upon him abundant wealth and a comfortable life, (he turneth away) from giving thanks or making supplications to Allah (and is averse) stirs away from faith; (and when ill) hardship and poverty (toucheth him he is in despair) from Allah's mercy. This verse was revealed about 'Utbah Ibn Rabi'ah.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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