Surah Al-Mulk 67:23

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

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

Translation: Saheeh International

Tafsir

Say ‘It is He Who created you and endowed you with hearing and sight and hearts. Little do you thank!’ mā tashkurūna mā is extra; the sentence itself is a new independent one informing of how extremely little they give thanks for these graces.

Excerpt from Tafsir al-Jalalayn, commentary on 67:23, via Quran.com. The reader has the full commentary and 9 more tafsirs.