Commentary
And when that included their revival and their death, He stated it in a general manner by saying: "And He is" meaning alone, "the One" whose nature is that "He gives life and causes death" so there is no obstacle for Him from resurrection or anything else that He wills. And when the reality of resurrection is the bringing into existence of something as it is after its annihilation, He reminded them of a matter they have long experienced, dealt with, and practiced, saying: "And to Him" meaning alone, not to others, "is the alternation of night and day" meaning the management of both in this way, each one of them exists after having been annihilated as it was, equally. So the succession of them indicates their change, and their change by that, and by increase and decrease, indicates that they have a changer who does not change, and that they have no action, but rather the action is solely for Him. And that He is capable of restoring the nonexistent just as He was capable of initiating it, which indicates His power, and with this evident proof for the grateful. And for this reason, He concluded it with His saying, denying the cause of that to be their lack of understanding: "Do you not understand?" meaning, do you have minds to recognize that so you may act according to what it necessitates of believing in the resurrection, which requires following the straight path.
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