Tafseer Ibn Kathir of AL ISRAA' [70]

70. And indeed We have honored the Children of Adam, and We have carried them on land and sea, and have provided them with At-Tayyibat, and have preferred them above many of those whom We have created with a marked preferment). Allah tells us how He has honored the sons of Adam and made them noble by creating them in the best and most perfect of forms, as He says:

(Verily, We created man in the best stature (mould).) (95:4) He walks upright on his two feet and eats with his hand, whilet other living creatures walk on four feet and eat with their mouths, and He has given him hearing, sight and a heart with which to understand all of that, to benefit from it, and distinguish between things to know which are good for him and which are harmful, in both worldly and religious terms.

(and We have carried them on land) means, on animals such as cattle, horses and mules, and also on the sea in ships and boats, great and small.

(and have provided them with At-Tayyibat,) meaning agricultural produce, fruits, meat, and milk with all kinds of delicious and desirable flavors and colors and beautiful appearance, and fine clothes of all kinds of shapes colors and sizes, which they make for themselves or are brought to them by others from other regions and areas.

(and have preferred them above many of those whom We have created with a marked preferment. ) means, over all living beings and other kinds of creation. This Ayah indicates that human are also preferred over the angels.