﴿ ذَٰلِكَ بِأَنَّ ٱللَّهَ يُولِجُ ٱلَّيْلَ فِى ٱلنَّهَارِ وَيُولِجُ ٱلنَّهَارَ فِى ٱلَّيْلِ وَأَنَّ ٱللَّهَ سَمِيعٌۢ بَصِيرٌۭ ﴾

“Thus it is, because God [is almighty the One who] makes the night grow longer by shortening the day, and makes the day grow longer by shortening the night; and because God is all-hearing, all-seeing.”

That is because God makes the night pass into the day and makes the day pass into the night, and God is hearing, seeing.This is an explication of power and its attribute of exaltedness in the creation of day and night, light and darkness.