The pronoun ‘He’ can be referring to human beings but it can also refer to Allah. The human being himself bears witness that he is a kanūd with regards to Allah or it can refer back to Allah Himself that Allah bears witness to the ingratitude of the human being. It is a form of warning to people. Allah sees this and is a witness to you
withholding from Allah what is His. This is the position of Al-Hasan, Muhammad ibn ka’b, Ibn ʿAbbās, and Qatādah as well.
Man withholds the rights of Allah from Him while He is watching it happen. People do not disobey a king when they are in his presence for fear of obvious punishment, but when it comes to the ultimate king - Allah - man disobeys him and holds back from giving Him what He deserves even though this king is all seeing and bears witness to what man does. This is the reason why the word rabb was advanced in the last verse for emphasis. Human beings are especially kanūd to Allah, more than anyone else.
While He truly bears witness to that
The pronoun ‘He’ can be referring to human beings but it can also refer to Allah. The human being himself bears witness that he is a kanūd with regards to Allah or it can refer back to Allah Himself that Allah bears witness to the ingratitude of the human being. It is a form of warning to people. Allah sees this and is a witness to you
withholding from Allah what is His. This is the position of Al-Hasan, Muhammad ibn ka’b, Ibn ʿAbbās, and Qatādah as well.
Man withholds the rights of Allah from Him while He is watching it happen. People do not disobey a king when they are in his presence for fear of obvious punishment, but when it comes to the ultimate king - Allah - man disobeys him and holds back from giving Him what He deserves even though this king is all seeing and bears witness to what man does. This is the reason why the word rabb was advanced in the last verse for emphasis. Human beings are especially kanūd to Allah, more than anyone else.