AL HAJJ — Ayat 61
ذَلِكَ بِأَنَّ اللَّهَ يُولِجُ اللَّيْلَ فِي النَّهَارِ وَيُولِجُ النَّهَارَ فِي اللَّيْلِ وَأَنَّ اللَّهَ سَمِيعٌ بَصِيرٌ
That is because Allah causes the night to enter the day and causes the day to enter the night and because Allah is Hearing and Seeing.
Tafsir Ibnu Katsir
ذلِكَ بِأَنَّ اللَّهَ يُولِجُ الَّيْلَ فِى النَّهَارِ وَيُولِجُ النَّهَارَ فِى الَّيْلِ وَأَنَّ اللَّهَ سَمِيعٌ بَصِيرٌ - ذلِكَ بِأَنَّ اللَّهَ هُوَ الْحَقُّ وَأَنَّ مَا يَدْعُونَ مِن دُونِهِ هُوَ الْبَـطِلُ وَأَنَّ اللَّهَ هُوَ الْعَلِىُّ الْكَبِيرُ
61. That is because Allah merges the night into the day, and He merges the day into the night. And verily, Allah is All-Hearer, All-Seer. 62. That is because Allah -- He is the Truth, and what they invoke besides Him, it is false. And verily, Allah -- He is the Most High, the Most Great. Allah tells us that He is the Creator Who directs the affairs of His creation as He wills. He tells us: