اللَّهُ الَّذِي جَعَلَ لَكُمُ اللَّيْلَ لِتَسْكُنُوا فِيهِ وَالنَّهَارَ مُبْصِرًا ۚ إِنَّ اللَّهَ لَذُو فَضْلٍ عَلَى النَّاسِ وَلَٰكِنَّ أَكْثَرَ النَّاسِ لَا يَشْكُرُونَ (61)
(40:61) Allah it is Who made the night so that you may seek repose in it, and made the day radiant. Surely Allah is Most Bounteous to people; but most people do not give thanks. *85
*85) This verse comprises two important themes: First, the night and the day have been presented in it as an argument for Tauhid, because their alternating regularly means that One God alone is ruling over the earth and the sun, and their alternation's being beneficial for man and other earthly creatures is an express proof of the fact that the same One God is also the Creator of all these things and has devised this system with such great wisdom that it should be beneficial and useful for all His creatures. Secondly, in this verse the atheists and the polytheists have been to realize how great a blessing has Alllah bestowed on them in the shape of the night and the day and what ungrateful wretches they are that while they are benefiting from this blessing of His they are being disloyal and rebellious to Him day and night (For father explanation see Yunus 87,Alfurqan 62, E.N.'s thereof).