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For mv rendering of latif as "unfathomable", see surah {6}, note [89].
Verses 14-15 are not the direct speech of Luqman but flow by way of commentary on his teaching. He was speaking as a father to his son, and he could not very well urge respect for himself and draw the son's attention to the limitations of filial obedience. These verses may be supposed to be general directions flowing from Luqman's teaching to men, and not directed to his son; though in either case, as Luqman got wisdom from Allah, it is divine principles that are enunciated.
The mustard-seed is proverbially a small, minute thing, that people may ordinarily pass by. Not so Allah. Further emphasis is laid by supposing the mustard-seed to be hidden beneath a rock or in the cleft of a rock, or to be lost in the spacious expanse of the earth or of the heavens. To Allah everything is known, and He will bring it forth, i. e., take account of it.
For Latif as a title applied to Allah, see n. 2844 to xxii. 63.