To whom does the pronoun "he" refer in Allah's saying: "that he saw himself self-sufficient" in Surat Al-Alaq?

The pronoun "he" in "he saw him" refers to humankind, and this is clear from the context of the verses: "Nay, verily man does transgress all bounds, In that he seeth himself in opulence." And "Nay" conveys a deterrent or a reprimand, or it emphasizes that man transgresses when he sees himself as self-sufficient. Al-Tabari interpreted the verse to mean that man should not disbelieve in his Lord and transgress when he sees himself as self-sufficient. Al-Qurtubi mentioned that man exceeds his limits and disbelieves in his Lord because he saw himself as self-sufficient, and "man" here could be the disbeliever, or Abu Jahl, or humankind in general. Ibn Kathir interpreted the verse to mean that man transgresses and becomes arrogant if he sees himself as self-sufficient, then the admonition follows that the return is to Allah, and man will be held accountable for his wealth.