Tafseer Ibn Kathir of AL ANBIYAA' [42]

قُلْ مَن يَكْلَؤُكُم بِاللَّيْلِ وَالنَّهَارِ مِنَ الرَّحْمَنِ بَلْ هُمْ عَن ذِكْرِ رَبِّهِم مُّعْرِضُونَ

Say, "Who can protect you at night or by day from the Most Merciful?" But they are, from the remembrance of their Lord, turning away.