Ghafir • BN-TAFSEER-IBN-E-KASEER
﴿ ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ ﴾
“IT IS GOD who has made the night for you, so that you might rest therein, and the day, to make [you] see. Behold, God is indeed limitless in His bounty unto man - but most men are ungrateful.”
Please check ayah 40:65 for complete tafsir.