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يَٰبَنِي إِسْرَائِيلَ ٱذْكُرُواْ نِعْمَتِي ٱلَّتِيۤ أَنْعَمْتُ عَلَيْكُمْ وَأَنِّي فَضَّلْتُكُمْ عَلَى ٱلْعَٰلَمِينَ
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-Al-Baqarah ( البقرة )

Al Qushairi Tafsir

[2:47] O Children of Israel, remember My favor wherewith I favored you, and that I have preferred you above all the worlds;
He called the Children of Israel to bear witness to the favor or bounty (fa?l) granted to them, saying: and that I have preferred you (fa??altukum) above all the worlds. He called the Muslims from the community of Muḥammad (ṣ) to bear witness to the favor or bounty (fa?l) of God Himself, saying: Say: 'In the bounty (fa?l) of God, and in His mercy in that let them rejoice' [10:58]. What a difference between those who bear witness to the favor or bounty (fa?l) they receive and those who bear witness to the bounty (fa?l) of their Lord Himself! The servant's acknowledgment of the favor (fa?l) granted him implies gratitude, but with the danger of self-conceit (iʿjāb). [On the other hand], the servant's acknowledgement of the bounty (fa?l) of the Real - the One Whose majesty is in His description and His beauty in the worthiness of His attribute - involves praise, which leads to affirmation (ījāb).