These verses conclude the discussion on the theme of the Qiblah قبلہ or religious orientation. So, Al-Baqarah 2:151 ⧉ repeats the second part of the prayer of Sayyidna Ibrahim (علیہ السلام) with which the discussion had begun (Verses 127 - 129). He had, as one would recall, prayed Allah to accept his founding of the Ka'bah کعبہ ، and to send among his progeny a Messenger from among themselves. The subsequent discussion on the subject of the Qiblah قبلہ has already shown that the first prayer has been heard and accepted. Now, Al-Baqarah 2:151 ⧉ declares that similarly the second request has also been granted, suggesting that since the Holy Prophet ﷺ has been sent in answer to the prayer of the founder of the Ka'bah کعبہ ، it is no wonder that it should be appointed as his Qiblah قبلہ . Al-Baqarah 2:151 ⧉ has specifically mentioned that the new Prophet (Muhammad ﷺ) is sent with the same attributes as specified by Sayyidna Ibrahim (علیہ السلام) in his prayer, namely: (1) He recites to them the verses of the Qur'an; (2) He teaches them the Book and the wisdom; (3) He purifies them; (4) He teaches them things which his listeners did not know of, nor could they be found in the earlier Divine Books or through individual reason.
Since Allah has, in granting the two prayers, sent such great blessings to mankind, Al-Baqarah 2:152 ⧉ asks men to "remember" Him as the Supreme Benefactor, and to render Him thanks by being obedient. As long as they do so, Allah will "remember" them in showering on them His material and spiritual blessings. The verse ends with the reminder that men should not be ungrateful to Allah in denying His blessings or in being disobedient.
In the light of this commentary, one can see that the word "as" (in Arabic, the letter Kaf which denotes a comparison between two terms) provides the link between Al-Baqarah 2:151 ⧉ and Al-Baqarah 2:152 ⧉. But, according to al-Qurtubi, the word Kaf or "as" is connected with the first phrase of Al-Baqarah 2:152 ⧉ -: "Remember Me, then". Viewed in the line of this syntactical relationship, the two verses, taken together, would mean that the ability to "remember" Allah is as much a blessing for men as the ordination of the new Qiblah قبلہ and the coming of the Last Prophet ﷺ ، and hence it is the duty of men to render thanks to Allah, so that they may continue to receive His favours.