Then, glorified is He, He begins to affirm His matter of creation and its resurrection in a context reminding of the blessings that must be thanked. The one who turns away from His gratitude is called a disbeliever. He said: "He is" meaning: no one other than Him "the One who made" meaning: by what He prepared of the means "the sun".

And since light is a quality that can be strong or weak, glorified is He, in the names that indicate that, He said: The light of the sun is: "a radiance" meaning: possessing strong, shining light. And He determined its phases, thus is the determination. However, since it is slow in its changes compared to the moon, He mentioned it after it, saying: "and the moon" meaning: and He made the moon "a light" meaning: possessing light from its light. "And He determined it" meaning: and He increased it over it by determining its journey of "phases" quickly, turning it in them. And with the difference of its state in the increase and decrease of its light, the states of moisture and heat differ, which Allah has arranged with this existence - in addition to other secrets that are a branch of the existence of night and day. "So that you may know" by that an easy knowledge "the number of years" meaning: the years divided into the four seasons and what is connected to that from the months and others, so that it may be possible for you to manage your livelihood in the states of the seasons and others. "And the account" meaning: other than that which indicates some of His arrangements, glorified is He.

[And since that is observed, there is no doubt in it], He concluded His saying: "What Allah has created" meaning: the one who has all perfection "that" meaning: the very great matter "except by the truth" meaning: a creation intertwined with the complete truth in reality, there is no doubt in it. It is known that He is capable of bringing about the Hour likewise, as there is no difference. And if His creation is like that, how can His command arising from that creation be other than creation, by being from the magic that is based on deception and illusion, which is the essence of falsehood? Or, He created it only for the sake of manifesting the truth of justice among the servants by honoring the obedient and humiliating the disobedient. For there is no bliss like victory over the adversary and vengeance against the enemy. And creation is: the existence by which a thing is in a state it was not in before. And the sun is: a great body of light; for it is the light of the day. And the moon is: a luminous body that spreads its light over all the surface of the earth and is eclipsed by the light of the sun. And light is: a ray in it that opposes darkness. And the account is: a number by which the measure of a thing is obtained from another.

And when the contemplation of these verses is so clear that it does not require much of the attribute of the ability to understand, He concluded the verse with His saying: ﴿He explains﴾. This is in the reading of Ibn Kathir and Abu Amr and Hafs from Asim with the small 'ya'. And by turning to the style of greatness, to glorify the statement in the reading of the others with the 'noon'. ﴿The verses﴾ means He clarifies the manifest signs, one after another, in a detailed and sufficient explanation. And when the explanation for those who have no knowledge is like non-existence, He said: ﴿For a people﴾ meaning they have the strength to attempt what they desire. ﴿They know﴾ means they have this description in a manner of renewal and continuity. And when they have complete knowledge and sharp insight into the phases of the moon, it is counted among the clear.