﴿ قُلْ هُوَ ٱلَّذِىٓ أَنشَأَكُمْ وَجَعَلَ لَكُمُ ٱلسَّمْعَ وَٱلْأَبْصَٰرَ وَٱلْأَفْـِٔدَةَ ۖ قَلِيلًۭا مَّا تَشْكُرُونَ ﴾

“SAY: "[God is] He who has brought you [all] into being, and has endowed you with hearing, and sight, and hearts: [yet] how seldom are you grateful!"”

Please check ayah 67:27 for complete tafsir.