40:61
ٱللَّهُ ٱلَّذِى جَعَلَ لَكُمُ ٱلَّيْلَ لِتَسْكُنُوا۟ فِيهِ وَٱلنَّهَارَ مُبْصِرًا ۚ إِنَّ ٱللَّهَ لَذُو فَضْلٍ عَلَى ٱلنَّاسِ وَلَٰكِنَّ أَكْثَرَ ٱلنَّاسِ لَا يَشْكُرُونَ
It is Allah who made for you the night that you may rest therein and the day giving sight. Indeed, Allah is full of bounty to the people, but most of the people are not grateful.
Translation · Saheeh International
Tafsir
Ibn Kathīr (abridged)
Signs of the Power and Oneness of Allah
Allah reminds us of His grace towards His creation in that He has given them the night in which they rest and relax from their activities so that they can go back to them for their livelihood during the day. He has given them the day with its light, so that they can undertake their journeys and engage in their business.
إِنَّ اللَّهَ لَذُو فَضْلٍ عَلَى النَّاسِ وَلَـكِنَّ أَكْثَرَ النَّاسِ لاَ يَشْكُرُونَ
(Truly, Allah is full of bounty to mankind; yet, most of mankind give no thanks.) means, they do not express gratitude for the favors which Allah bestows upon them. Then Allah says:
ذَلِكُـمُ اللَّهُ رَبُّـكُمْ خَـلِقُ كُـلِّ شَىْءٍ لاَّ إِلَـهَ إِلاَّ هُوَ
(That is Allah, your Lord, the Creator of all things, La ilaha illa Huwa.) means, the One Who does all of these things is Allah, the One, the Unique, the Creator of all things, besides Whom there is no other god or lord.