That is, the giver of life is He.

 And the one who causes life to continue by means of sustenance is again He. And the supplier of the necessities of life is also He. And the exalted aims of life pertain to Him and its important results look to Him and ninety-nine out of a hundred of its fruits are His. Thus, this phrase calls out to ephemeral and impotent man in this way, it makes this joyful announcement:

"O man? Do not trouble yourself by taking the heavy responsibilities of life onto your own shoulders. Do not think of the transience of life and start grieving. And do not see only its worldly and unimportant fruits and regret that you came to this world. Rather, the life-machine in the ship of your being belongs to the Ever-Living and Self Subsistent One, and it is He Who provides for all its expenses and requirements. Also, your life has a great many aims and results and they pertain to Him, too.

"As for you, you are just a helmsman on the ship, so do your duty well and take the wage and pleasure that come with it. Think just how precious is the life-ship and how valuable its benefits; then think just how Generous and Merciful is the Owner of the ship. So, rejoice and give thanks and know that when you perform your duty with integrity, all the results the ship produces will in one respect be transferred to the register in which your actions are recorded, that they will secure an immortal life for you, will endow you with eternal life."