Al-An'aam • EN-TAFSIR-IBN-ABBAS
﴿ ۞ وَلَهُۥ مَا سَكَنَ فِى ٱلَّيْلِ وَٱلنَّهَارِ ۚ وَهُوَ ٱلسَّمِيعُ ٱلْعَلِيمُ ﴾
“although His is all that dwells in the night and the day, and He alone is all-hearing, all-knowing.”
And about their saying to Muhammad (pbuh): �revert to our religion and we shall make you rich, marry you, give you status and make you king over us�, Allah said: (Unto Him belongeth whatsoever resteth in the night and the day. He is the Hearer) of their saying, (the Knower) of their punishment and of the provisions of created beings.