100: 6 Surely man is ungrateful to his Rabb.
100: 7 And surely he is indeed a witness to that.
100: 8 And surely due to the love of wealth he is indeed rigid.

100: 6-8 After identifying the familiar event of galloping mares, the preceding verses built a metaphor of plunder, anarchy, pressure, surprise and turmoil common to everybody in this world. This alters the theme and brings into attention man’s character and conduct. All three verses reinforce the affirmative tone with the use of innahu. The word kanud connotes dual meaning of ingratitude towards a benefactor and also severing affectionate ties with the benefactor. In other words, kanud reflects spiritual and moral bankruptcy of human character towards his benefactor the Rabb. Men unilaterally break the bilateral and reciprocal relationship with God: he receives the bounty from God but refuses to be grateful to Him. The antecedent of the pronoun hu in v. 7 can be either God or man, thus it is contingent upon the predicate shahīd (lit. eyewitness). According to Qatādah, Ibn Kathīr, the pronoun refers to Allāh as a witness to that, the word shahīd being one of the divine names of Allāh (Lisān al-‘Arab). Whereas contemporary commentators understood the pronoun refers to man (Yusuf Ali, Asad, Muhammad Ali, Pickthall).
In v. 8 the pronoun hu invariably refers to man. The predominant meaning of the term khayr is a value-oriented word implying both secular and religious sense: worldly possession and wealth as well as divine bounty bestowed on men. When used in context of man’s avarice and stinginess, al-khayr intensifies man’s reluctance to do any act of good. Finally the term shadid denotes the rigidity and unyielding nature of man’s covetousness.