“Imam al Uthaymeen mentioned regarding the two verses

تَعُدُّوا نِعْمَتَ اللَّهِ لَا تُحْصُوهَا ۗ إِنَّ الْإِنسَانَ لَظَلُومٌ كَفَّارٌ

‘If you count the Blessings of Allah, never will you be able to count them. Verily! Man is indeed an extreme wrong-doer, – a disbeliever (an extreme ingrate, denies Allah’s Blessings by disbelief, and by worshipping others besides Allah, and by disobeying Allah and His Prophet Muhammad ﷺ
[14:34]

and the verse

وَإِن تَعُدُّوا نِعْمَةَ اللَّهِ لَا تُحْصُوهَا ۗ إِنَّ اللَّهَ لَغَفُورٌ رَّحِيمٌ

‘And if you would count the graces of Allah, never could you be able to count them. Truly! Allah is Oft-Forgiving, Most Merciful.’ [16:18]

he mentioned that the slave’s condition is oppression and ungratefulness; he oppresses himself and is ungrateful towards the bounties Allah gives him. As for Allah Aza Wa Jal, he meets this oppression and ungratefulness with forgiveness and mercy.” End benefit. [Sharhul Mumtia 1/103]

Translated by

Majid Jawed Al-Afghanee
Abu Layl