ذَٰلِكُمُ ٱللَّهُ رَبُّكُمْ خَٰلِقُ كُلِّ شَىْءٍۢ لَّآ إِلَٰهَ إِلَّا هُوَ ۖ فَأَنَّىٰ تُؤْفَكُونَ
That is Allah, your Lord, Creator of all things; there is no deity except Him, so how are you deluded?
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
Signs of the Power and Oneness of Allah
Allah reminds us of His grace towards His creation in that He has given them the night in which they rest and relax from their activities so that they can go back to them for their livelihood during the day. He has given them the day with its light, so that they can undertake their journeys and engage in their business.
إِنَّ اللَّهَ لَذُو فَضْلٍ عَلَى النَّاسِ وَلَـكِنَّ أَكْثَرَ النَّاسِ لاَ يَشْكُرُونَ
(Truly, Allah is full of bounty to mankind; yet, most of mankind give no thanks.) means, they do not express gratitude for the favors which Allah bestows upon them. Then Allah says:
ذَلِكُـمُ اللَّهُ رَبُّـكُمْ خَـلِقُ كُـلِّ شَىْءٍ لاَّ إِلَـهَ إِلاَّ هُوَ
(That is Allah, your Lord, the Creator of all things, La ilaha illa Huwa.) means, the One Who does all of these things is Allah, the One, the Unique, the Creator of all things, besides Whom there is no other god or lord.
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