Bismillah hir Rahman nir Rahim.
Allah reminds us of His bounties, which are as boundless as the ocean. It is another wonder of Allah that salt water should produce flesh of such fresh, tender, and delicate flavor. We get the delicate flesh of fishes and marine creatures of all kinds; we get the treasures of the deep; pearls, coral, amber, and things of that kind; and we have the stately ships ploughing the waves, for maritime commerce and intercourse, for unifying mankind, and for realising the spiritual bounty of Allah which can best be expressed by the boundless ocean.
The least thought and study of nature will show us Allah’s wise and benign Providence in making processes of nature subserve man’s use and refined life.
Of all Allah’s favours innumerable, His Mercy and Forgiveness in the spiritual plane is the greatest, and of eternal value to us in our lives. Allah is the only creator and the Ultimate Reality. Everything else is created by Him, and reflects His glory. Everything points to Allah, the One True Eternal God. If so, there is a Hereafter, for He has declared it. In so far as people do not believe this, the fault is in their Will; they do not wish to believe, and the motive behind is arrogance, the sin which brought about the fall of Iblis.
Ref: Excerpts from Tafsir Ibn Kathir & The Glorious Quran: Translation by Abdullah Yousuf Ali.