(As for man) the disbelieving man, in reference here to Ubayy Ibn Khalaf; and it is also said: Umayyah Ibn Khalaf, (whenever his Lord trieth him) whenever his Lord tests him with wealth, richness or means of living (by honouring him) by giving him abundant wealth, (and is gracious unto him) and expands for him his means of living, (he saith: My Lord honoureth me) by giving me wealth and means of living.