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يَٰبَنِي إِسْرَائِيلَ ٱذْكُرُواْ نِعْمَتِيَ ٱلَّتِي أَنْعَمْتُ عَلَيْكُمْ وَأَوْفُواْ بِعَهْدِيۤ أُوفِ بِعَهْدِكُمْ وَإِيَّٰيَ فَٱرْهَبُونِ
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-Al-Baqarah ( البقرة )

Al Qushairi Tafsir

[2:40] O Children of Israel, remember My favor wherewith I favored you;
The real meaning of 'favor' (niʿma) according to the scholars is an unadulterated pleasure, as well as that which causes [the pleasure]. According to the people of reality favor is what causes you to witness, remember, or brings you to the One who grants the favor, or does not veil you from Him. It can be divided into the favor of mortal beings (abshār) and external things (ẓawāhir), and the favor of spirits (arwāḥ) and innermost hearts (sarāÌir). The first are aspects of comforts and the second are types of witnessings and unveilings. Among the inner favors are the knowledge of hearts and the love of spirits and the witnessings of the innermost hearts.
[Section] It is said He commanded the Children of Israel to remember the favors and He commanded the community of Muḥammad (ṣ) to remember the One who grants them. The difference is between those who are told, 'remember My favor' and those who are told, 'So remember Me, I will remember you' [2:152].
[2:40 cont'd] and fulfill My covenant, and I shall fulfill your covenant; and have awe of Me.
[For the terms of the covenant], He (s) asks for the safekeeping of knowledge (maʿrifa) and we ask for the means to forgiveness (maghfira). He asks for the safekeeping of His love (maḥābb) and we ask for the kindness of His reward (thawāb). He asks for presence at the door (bāb) and we ask for the generous place of return (maÌāb).
'Fulfill My [part of the] covenant by safeguarding the secret (sirr), and I shall fulfill your [part of the] covenant with beautiful kindness (birr)'.
'Fulfill My [part of the] covenant which you accepted on the Day of the Solemn Binding (mīthāq), and I shall fulfill your [part of the] covenant which I insured for you on the Day of the Encounter (talāq)'.
'Fulfill My [part of the] covenant in not preferring others (ghayrī) to Me, and I shall fulfill your [part of the] covenant in not barring you from My kindness and good (khayrī)'.
'Fulfill My [part of the] covenant in caring for the things I have established in you in trust (wadāÌiʿ) and I shall fulfill your [part of the] covenant in what has been made lasting for you in the splendors of the flashes (lawāmiʿ) and the gleams of the rising (?awāliʿ)'.
'Fulfill My [part of the] covenant in safeguarding My secrets (asrārī) and I shall fulfill your [part of the] covenant in the beauty of My acts of kindness (mabārrī)'.
'Fulfill My [part of the] covenant in seeking the continuance of knowledge of Me (ʿirfānī) and I shall fulfill your [part of the] covenant in continuing My beneficence (iḥsānī)'.
'Fulfill My [part of the] covenant in performing service to Me and I shall fulfill your [part of the] covenant with kindness in accepting it from you'.
'Fulfill My [part of the] covenant in performing the best efforts and works (al-mujāhada wa'l-muʿāmala) and I shall fulfill your [part of the] covenant in continuing intimate communication and witnessing (al-muwāṣala wa'l-mushāhada)'.
'Fulfill My [part of the] covenant in absolving yourself of power and strength (al-ḥawl wa'l-munna) and I shall fulfill your [part of the] covenant in conferring abundance and grace (al-?awl wa'l-minna)'.
'Fulfill My [part of the] covenant in favoring [Me] (taf?īl) and relying [on Me] (tawakkul), and I shall fulfill your [part of the] covenant in being sufficient [for you] and bestowing favor (tafa??ul)'.
'Fulfill My [part of the] covenant in sincerity of love (maḥabba), and I shall fulfill your [part of the] covenant in the perfection of nearness (qurba)'.
'Fulfill My [part of the] covenant being content from Me with Me, and I shall fulfill your [part of the] covenant giving you satisfaction in yourselves'.
'Fulfill My [part of the] covenant in the abode of the Unseen on the carpet of service by tightening the belt of obedience and exerting the utmost effort, and I shall fulfill your [part of the] covenant in the abode of nearness on the carpet of communion with perpetual intimacy, vision, the hearing of speech, and the perfection of nearness'.
'Fulfill My [part of the] covenant in renouncing carnal desires (shahawāt), and I shall fulfill your [part of the] covenant in being sufficient for you with these demands (mu?ālabāt)'.
'Fulfill My [part of the] covenant in forever saying, “My Lord, My Lord”, and I shall fulfill your [part of the] covenant in saying to you, “My servant, My servant”'.
And have awe of Me, i.e. 'fear Me alone because of My unique power to bring things into existence'. Fear is not appropriate towards those who do not have so much as a particle or a favor.