Finally, said in verses 28 and 29 was:
أَلَمْ تَرَ إِلَى الَّذِينَ بَدَّلُوا نِعْمَتَ اللَّـهِ كُفْرًا وَأَحَلُّوا قَوْمَهُمْ دَارَ الْبَوَارِ جَهَنَّمَ يَصْلَوْنَهَا ۖ وَبِئْسَ الْقَرَارُ
Have you not seen those who changed the favour of Allah with disbelief and landed their people in the house of destruction, the Jahannam? They shall enter it. And it is an evil abode.
Here, نِعمَۃ اللہ (the favour of Allah) could mean the common physical blessings of Allah Ta’ ala. These are tangible and perceptible and relate to outward benefits of human beings such as food, drink, land, home and things like that. Then it could also mean spiritual blessings and favours as well which have come from Allah Ta’ ala for the guidance of human beings, for example, the prophets, the scriptures, and the signs of Divine power and wisdom which have been placed in every inch of the human existence, and in its countless creations, and in the heavens and its unfathomable and incomprehensible universe. All these serve as logistics for the guidance of human beings.
These two kinds of blessings and favours demanded that human beings should have recognized the greatness and the power of Allah Ta’ ala, been grateful to His gifts and devoted to His command. But, the disbelievers and the polytheists elected to shun gratitude and obedience and opted for ingratitude and disobedience. The result was that they led their people to their mutual abode of destruction, that is, in Hell.
The Lesson given by these verses
Described in these verses is the greatness, virtues, blissfulness and fruitfulness of the belief in the Oneness of Allah and in the Kalimah Taiyyibah: لا إله إلا اللہ (la ilaha illallah). Also identified there are the ill effect and evil outcome of refusing to believe in them. It goes without saying that Tauhid, the belief in the Oneness of Allah, is an everlasting treasure which is full of barakah in many ways. In the present world of our experience, it brings Divine support with it, and which continues after that too, in the 'Akhirah and the grave. And the act of rejecting them amounts to changing what was the blessing and favour of Allah into what is punishment.