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This rhetorical question is evidently addressed to the type of man spoken of in verses {33-35}. - For the reason of my rendering of ala' (lit., "blessings" or "bounties") as "powers", see second half of note [4] on 55:13 .
With a slight modification this forms the refrain of the next Sura but one, the highly artistic Sura of Rahman. In S. liv. 15, 17 etc., there is a similar refrain in different words. Every gift and benefit you have is from Allah, and to save you from the just punishment of your sins, Allah at all times sends revelations and Messengers to warn you. Why not accept Allah's Grace instead of disputing about it?