Tafseer Ibn Kathir of AL MU'MINUUN [80]

وَهُوَ الَّذِي يُحْيِي وَيُمِيتُ وَلَهُ اخْتِلَافُ اللَّيْلِ وَالنَّهَارِ أَفَلَا تَعْقِلُونَ

And it is He who gives life and causes death, and His is the alternation of the night and the day. Then will you not reason?