Ayah

Word by Word
وَإِذۡ
And when
فَرَقۡنَا
We parted
بِكُمُ
for you
ٱلۡبَحۡرَ
the sea
فَأَنجَيۡنَٰكُمۡ
then We saved you
وَأَغۡرَقۡنَآ
and We drowned
ءَالَ
(the) people
فِرۡعَوۡنَ
(of) Firaun
وَأَنتُمۡ
while you
تَنظُرُونَ
(were) looking
وَإِذۡ
And when
فَرَقۡنَا
We parted
بِكُمُ
for you
ٱلۡبَحۡرَ
the sea
فَأَنجَيۡنَٰكُمۡ
then We saved you
وَأَغۡرَقۡنَآ
and We drowned
ءَالَ
(the) people
فِرۡعَوۡنَ
(of) Firaun
وَأَنتُمۡ
while you
تَنظُرُونَ
(were) looking
Translation

And remember We divided the sea for you and saved you and drowned Pharaoh's people within your very sight.
Tafsir

And, remember, when We divided, split in two, for you, on account of you, the sea, such that you were able to cross it and escape from your enemy; and We delivered you, from drowning, and drowned Pharaoh's folk, his people with him, while you were beholding the sea crashing down on top of them.
"The Children of Israel worshipped the Calf
Allah then said,
وَإِذۡ وَاعَدۡنَا مُوسَى أَرۡبَعِينَ لَيۡلَةً ثُمَّ اتَّخَذۡتُمُ الۡعِجۡلَ مِن بَعۡدِهِ وَأَنتُمۡ ظَالِمُونَ
ثُمَّ عَفَوۡنَا عَنكُمِ مِّن بَعۡدِ ذَلِكَ لَعَلَّكُمۡ تَشۡكُرُونَ
And (remember) when We appointed for Musa (Moses) forty nights, and (in his absence) you took the calf (for worship), and you were Zalimun (polytheists and wrongdoers). Then after that We forgave you so that you might be grateful.
Allah said, ""Remember My favor on you when I forgave you for worshipping the calf.""
This happened after Musa went to the meeting place with his Lord at the end of that period which was forty days. These forty days were mentioned in Surah Al-A`raf, when Allah said,
وَوَعَدۡنَا مُوسَى ثَلَـثِينَ لَيۡلَةً وَأَتۡمَمۡنَاهَا بِعَشۡرٍ
And We appointed for Musa thirty nights and added (to the period) ten (more). (7:142)
It was said that these days were during the month of Dhul-Qa`dah plus the first ten days in Dhul-Hijjah, after the Children of Israel were delivered from Fir`awn and they safely crossed the sea.
Allah's statement
وَإِذۡ اتَيۡنَا مُوسَى الۡكِتَابَ
And (remember) when We gave Musa the Scripture,
means, the Tawrah.
وَالۡفُرۡقَانَ
..
And the criterion,
that is that which differentiates between truth and falsehood, guidance and deviation.
.
لَعَلَّكُمۡ تَهۡتَدُونَ
So that you may be guided aright.
after escaping the sea, as another Ayah in Surah Al-A`raf clearly stated,
وَلَقَدۡ ءَاتَيۡنَا مُوسَى الۡكِتَـبَ مِن بَعۡدِ مَأ أَهۡلَكۡنَا الۡقُرُونَ الاٍّولَى بَصَأيِرَ لِلنَّاسِ وَهُدًى وَرَحۡمَةً لَّعَلَّهُمۡ يَتَذَكَّرُونَ
And indeed We gave Musa ـ after We had destroyed the generations of old ـ the Scripture (the Tawrah) as an enlightenment for mankind, and a guidance and a mercy, that they might remember (or receive admonition). (28:43)"
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