Tafsir Ibn Abbas: As-Sajda, Ayah 9
ثُمَّ سَوَّىٰهُ وَنَفَخَ فِيهِ مِن رُّوحِهِۦ ۖ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَٰرَ وَٱلْأَفْـِٔدَةَ ۚ قَلِيلًۭا مَّا تَشْكُرُونَ
Then He proportioned him and breathed into him from His [created] soul and made for you hearing and vision and hearts; little are you grateful.
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then He proportioned him that is to say He created Adam and breathed into him of His spirit in other words He made him a living sensory being after having been an inanimate thing. And He made for you in other words for you his descendants hearing meaning ears and sight and hearts. Little thanks do you give mā here is extra emphasising the ‘littleness’ of the thanks.
Ibn Abbas Commentary
(Then He fashioned him) He gathered his creation in the womb of his mother (and breathed into him of His Spirit) He placed the spirit in him; (and appointed for you hearing) He created for you hearing so that you hear the Truth and guidance (and sight) so that you see through them the Truth and guidance (and hearts) in order to perceive the Truth and guidance. (Small thanks give you) for that which you have been given!