Surah Al-Mu'minun — Ayah 78 (23:78)
وَهُوَ ٱلَّذِيٓ أَنشَأَ لَكُمُ ٱلسَّمۡعَ وَٱلۡأَبۡصَٰرَ وَٱلۡأَفۡـِٔدَةَۚ قَلِيلٗا مَّا تَشۡكُرُونَ ٧٨
English translation (Saheeh International)
And it is He who produced for you hearing and vision and hearts [i.e., intellect]; little are you grateful.
Brief commentary
O deniers of the resurrection, Allah is the One Who created for you hearing to listen with, vision to see with, and hearts to ponder with, but despite that, you do not thank Him for these favours except a little.