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I.e., by bestowing upon them the faculty of conceptual thinking (cf. 2:31 and the corresponding note [23]), which makes them superior in this respect to all other animate beings, and even to the angels. By stressing here this unique distinction of man, the present passage connects with, and continues the theme of, verse {61} above.
The distinction and honour conferred by Allah on man are recounted in order to enforce the corresponding duties and responsibilities of man. He is raised to a position of honour above the brute creation: he has been granted talents by which he can transport himself from place to place by land, sea, and now by air: all the means for the sustenance and growth of every part of his nature are provided by Allah; and his spiritual faculties (the greatest gift of Allah) raise him above the greater part of Allah's Creation. Should he not then realise his noble destiny and prepare for his real life in the Hereafter?