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Cf. 17:67 , as well as 29:65 , which says - in a similar context - that "they [begin to] ascribe to imaginary powers a share in His divinity" (yushrikun). The parable of a storm at sea is, of course, a metonym applying to every kind of danger that may beset man in life.
Cf. vii. 29. Unlike the people mentioned in the last verse, who constantly seek Allah's help and give thanks for His mercies by using them aright and doing their duty, there is a class of men whose worship is merely inspired by terror. When they are in physical danger-the only kind of danger they appreciate,-e.g., in a storm at sea, they genuinely think of Allah. But once the danger is past, they become indifferent or wish to appear good while dallying with evil. See next verse.
They halt between two opinions. They are not against good, but they will not eschew evil. They are a contrast to those who "constantly persevere and give thanks". But such an attitude amounts really to "perfidious ingratitude".