أَلَم نَجعَل لَهُ عَينَينِ

وَلِسانًا وَشَفَتَينِ

Have We not made for him two eyes,

a tongue, and two lips?

EXEGESIS

The apparent meaning of ʿaynayn is the two biological eyes. However, it may be seen as a metaphorical reference to two sets of eyes: eyesight (baṣar) and insight (baṣīrah), or the two physical eyes and the two eyes of intellect and intuition (fiṭrah).^{‎[1]Furqan, 30/326.} The context seems to indicate that the apparent meaning is intended, i.e. the two biological eyes.

EXPOSITION

The following verses are reminders about the extent of God’s power. If the previous verses were about the man who thinks no one has the power to hold him accountable for how he spent his wealth, then these verses are a reminder of the extent of God’s power.^{‎[2]Razi, 31/168.} It may also be an allusion to God’s blessings by which that man has gained his wealth.

For Makārim Shīrāzī, these signs are meant to break the arrogance of man who in the previous verse was haughtily boasting about the extent of his charity. In this verse, he is told to ponder over these great blessings of God and instead of being haughty, be thankful to Him.^{‎[3]Amthal, 20/211.}

He begins by reminding us of our two eyes by which we can see the outside world, a marvellous feature if pondered upon, as well as a tongue that can be used to express our inner thoughts, and two lips to cover the mouth, which aids speaking, eating, and drinking.^{‎[4]Safi, 5/330.}

The structure of these verses is similar to 76:1-3, where in both cases man is first reminded of physical bounties related to his body, and then reminded about the spiritual bounty of guidance.

One must ponder, firstly, as to why these specific signs have been mentioned and not any other, and secondly, how do these signs relate to the previous verses. Since the previous verse indicated that some polytheists were under the impression that God was unaware of their spending, these signs act as counter-evidence. How is it possible that the God who fashioned man with these organs – such as the eyes which are used to gain information about one’s surroundings, and the tongue and lips which man uses to express his inner thoughts – can Himself be ignorant about man? In other words, these verses are not meant to remind man of His greatest blessings per se, but rather those blessings that man uses to gain knowledge external to him or to explain to others what is within him. If man has these capacities, then it would be incorrect to consider the one who fashioned these blessings to be ignorant.^{‎[5]Munyah, 30/364-365.}

[1] Furqan, 30/326.
[2] Razi, 31/168.
[3] Amthal, 20/211.
[4] Safi, 5/330.
[5] Munyah, 30/364-365.