Ma'arif al-Qur'an المؤمنون کی تفسیر، آیت 23

In the last benefit, ships and boats are also included, because they are also used in transportation وَعَلَيْهَا وَعَلَى الْفُلْكِ تُحْمَلُونَ (And on them and on the boats you are transported - 23:22). All types of mounts which are run with wheels may also be added to fulk (boats) because they render the same service.