This is from the completion of Musa's speech concerning the description of His Lord when Fir`awn asked him about Him. He (Musa) said,
(He Who gave to each thing its form and nature, then guided it aright.) Then, Fir`awn attempted to present some argumentative rebuttal during Musa's reply. Yet, Musa continued by saying, "He is the One Who made the earth as a bed for you." Some recited the word as Mihadan and others recited it as Mahdan, which means `a place of rest that you settle down upon.' It also may mean `that which you stand upon, sleep upon or travel upon its back.'
(and has opened ways for you therein.) This means, `He made roads for you to walk upon their shoulders.' This is just as He, the Exalted, said,
(And placed therein broad highways for them to pass through, that they may be guided.) 21:31
(and has sent down water from the sky. And We have brought forth with it various kinds of vegetation.) referring to the various species of plants, such as vegetation and fruits. Some are sour, some are sweet, some are bitter and there are other kinds as well.
(Eat and pasture your cattle (therein);) meaning, `something that is food for you and a palatable fruit for you, and something that is for your cattle as fodder for them, both green and dry.'
(Verily, in this are Ayat.) This means proofs, signs and evidences.
(for men of understanding.) meaning those who possess correct and upright intelligence realizing that there is no god worthy of worship except Allah, and there is no true Lord other than Him.
(Thereof We created you, and into it we shall return you, and from it We shall bring you out once again.) meaning, `the earth is your beginning. For your father, Adam, was created with dirt from the surface of the earth. You also will be returned to the earth. This means that you will become dirt when you die and decay.' The statement, "And from it We shall bring you out once again," means,
(On the Day when He will call you, and you will answer with His praise and obedience, and you will think that you have stayed (in this world) but a little while!) 17:52 This Ayah is similar to Allah's statement,
(He said: "Therein you shall live, and therein you shall die, and from it you shall be brought out.") 7:25
(And indeed We showed him (Fir`awn) all Our Ayat, but he denied and refused.) This means that the proofs, signs and evi- dences were establi- shed against Fir`awn and he saw them with his own eyes, but he still denied and rejec- ted them due to his disbelief, abstinence and transgression. This is as Allah, the Exalted, says,
(And they belied them wrongfully and arrogantly, though they themselves were convinced thereof.) 27:14