وَلَهُ الْجَوَارِ الْمُنشَأتُ
...
And His are Al-Jawar Al-Munsha'at,
meaning the ships that float,
...
فِي الْبَحْرِ
...
in the seas,
Mujahid said,
"Whatever ship hoists a sail, it is from Munsha'at, if it does not hoist a sail, it is not from the Munsha'at."
Qatadah said,
"Al-Munsha'at means created."
Others said that it is Al-Munshi'at meaning, "launched."
...
كَالاْاَعْلَامِ
like A`lam.
This means, they are like mountains with their great size, and it also refers to the trade and commercial services they make possible, transporting cargo from one area to another and from one province to another. Ships provide various benefits for people, including transporting different types of goods they need.
Therefore,
فَبِأَيِّ الاَء رَبِّكُمَا تُكَذِّبَانِ