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I.e., those who avail themselves of His grace, consisting of the God-given ability to realize His existence (cf. 7:172 and the corresponding note [139]) and the guidance which He offers to mankind through His prophets (Razi).
Some of the earliest commentators (e.g., Mujahid and 'Ikrimah) are of the opinion that the expression li-dhalika (rendered by me as "to this end") refers to God's bestowal of His grace upon man, while others (e.g., Al-Hasan and 'Ata') relate it to men's ability to differ intellectually from one another. According to Zamakhshari, it refers to the freedom of moral choice which characterizes man and is spoken of in the preceding passages: and since it is this freedom which constitutes God's special gift to man and raises him above all other created beings (cf. the parable of Adam and the angels in {2:30-34}), Zamakhshari's interpretation is, in my opinion, the most comprehensive of all.
The "word of God" reiterated here as well as in 32:13 has originally been pronounced in 7:18 with reference to the "followers of Satan", i.e., those who reject the guidance offered them by God; hence my interpolation at the beginning of the paragraph. As regards the meaning of jinn (rendered by me in this and similar instances as "invisible beings"), see Appendix III.
Cf. vii. 18 and vii. 179. If Satan and his evil soldiers tempt men from the path of rectitude, the responsibility of the tempted, who choose the path of evil, is no less than that of the tempters, and they will both be involved in punishment together.