Commentary
And when He threatened them with what had passed of that which the evidence was established upon His power over it, and concluded it - due to their standing with the tangible - with what had occurred to those before them, and that security from such a thing can only be through something that can be relied upon, He commanded him to ask them about that by saying: ﴿Say, who will protect you﴾ meaning who will guard you, delay you, and increase your provision, and this is an interrogative of reproach.
And when He was equal in relation to His power to their fear and their negligence, He said: ﴿by night﴾ (p-424) meaning while you are asleep. And when the repulsion of His punishment, glorified and exalted is He, is not possible for a sleeper nor an awake person, He said: ﴿and by day﴾ [meaning -] while you are awake. And when there is no bestower except Him, glorified and exalted is He, He reminded them of that by the attribute of mercy, saying: ﴿from the Most Merciful﴾ who there is no blessing in guarding or otherwise except from Him, until you are safe from His deception, even if it is by cutting off His kindness. So how if He strikes you with the whip of His might and the force of His overpowering and greatness.
And when the answer is certainly: they have no protector from Him, and this is the meaning of the interrogative of denial, He said, turning away from it: ﴿Rather they﴾ meaning in their security from His might ﴿are turning away from the remembrance of their Lord﴾ who no one does good to them except Him ﴿and they are neglecting﴾ so they do not remember at all, let alone that they fear His might, while they claim that they are the most grateful of people for kindness.
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