Allah mentions His great blessings for His servant in that He has given them homes to dwell in and protect themselves with, in which they find all kinds of benefits. He has also given them homes from the hides of cattle, i.e., leather, which are light and easy to carry on journeys and can be erected wherever they stop, whether they are traveling or are settled. Thus Allah says:
(which you find so light when you travel and when you camp;)
(out of their wool, fur and hair) refers to sheep, camels and goats respectively.
(furnishings) meaning what you take from them, i.e., wealth. It was also said that it means articles of convenience, or clothing. The correct view is more general in meaning than this; it means that you make carpets, clothing and other things from their wool, hair etc., which you use as wealth and for trade. Ibn `Abbas said: `Al-Athath means articles of convenience and comfort." This was also the view of Mujahid, `Ikrimah, Sa`id bin Jubayr, Al-Hasan, `Atiyah Al-`Awfi, `Ata' Al-Khurasani, Ad-Dahhak and Qatadah. The phrase,
(for a while) means, until the appointed time.
(And Allah has made shade for you out of that which He has created,) Qatadah said: "This means trees."
(and He has made places of refuge in the mountains for you,) meaning fortresses and strongholds.
(and He has made garments for you to protect you from the heat,) meaning clothing of cotton, linen and wool.
(and coats of mail to protect you from your violence.) such as shields made of layers of sheet iron, coats of mail and so on.
(Thus does He perfect His favor for you,) meaning, thus He gives you what you need to go about your business, so that this will help you to worship and obey Him.
(that you may submit yourselves to His will). This is interpreted by the majority to mean submitting to Allah or becoming Muslim.
(Then, if they turn away,) meaning, after this declaration and reminder, do not worry about them.
(your duty (O Muhammad) is only to convey (the Message) in a clear way), and you have delivered the Message to them.
(They recognize the grace of Allah, yet they deny it) meaning they know that Allah is the One Who grants these blessings to them, and that He is Bountiful towards them, but they still deny this by worshipping others besides Him and thinking that their help and provisions come from others besides Him.
(and most of them are disbelievers.)