﴿ يَعْرِفُونَ نِعْمَتَ ٱللَّهِ ثُمَّ يُنكِرُونَهَا وَأَكْثَرُهُمُ ٱلْكَٰفِرُونَ ﴾

“They [who turn away from it] are fully aware of God's blessings, but none the less they refuse to acknowledge them [as such], since most of them are given to denying the truth.”

They recognise God’s grace that is they affirm that it comes from Him and then deny it by associating others with Him and most of them are ungrateful.