Word by Word Analysis

قُلْ هُوَ ٱلَّذِىٓ أَنشَأَكُمْ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَـٰرَ وَٱلْأَفْـِٔدَةَ ۖ قَلِيلًا مَّا تَشْكُرُونَ 23

Say, "It is He who has produced you and made for you hearing and vision and hearts [i.e., intellect]; little are you grateful."