Hazrat Shaikh Moulana Muhammad Zakariyya (rahmatullahi ‘alaih) once mentioned:
My Shaikh Hazrat Moulana Khaleel Ahmad Sahaaranpuri (rahmatullahi ‘alaih) explained a very important point under the verse of the Quraan:
وَإِن تَعُدّوا نِعمَتَ اللَّـهِ لا تُحصوها
If you try to count the favours of Allah Ta‘ala, you will not be able to encompass it.
Hazrat (rahmatullahi ‘alaih) mentioned that if one has to examine this aayah, he will find the word ‘ni‘mat’ mentioned in the singular form. Hence, this aayah indicates towards this fact, that if one has to try and encompass all the benefits and favours one receives from Allah Ta‘ala through one bounty (e.g. eyesight, hearing, speech, etc.), he will not succeed in encompassing all its good. (Suhbate baa Awliyaa pg. 92)
Source: Ihyaauddeen.co.za