Tafsir for verses: 10:67, 10:68, 10:69, 10:70
هُوَ ٱلَّذِي جَعَلَ لَكُمُ ٱلَّيۡلَ لِتَسۡكُنُواْ فِيهِ وَٱلنَّهَارَ مُبۡصِرًاۚ إِنَّ فِي ذَٰلِكَ لَأٓيَٰتٖ لِّقَوۡمٖ يَسۡمَعُونَ ٦٧ ﴿67 قَالُواْ ٱتَّخَذَ ٱللَّهُ وَلَدٗاۗ سُبۡحَٰنَهُۥۖ هُوَ ٱلۡغَنِيُّۖ لَهُۥ مَا فِي ٱلسَّمَٰوَٰتِ وَمَا فِي ٱلۡأَرۡضِۚ إِنۡ عِندَكُم مِّن سُلۡطَٰنِۭ بِهَٰذَآۚ أَتَقُولُونَ عَلَى ٱللَّهِ مَا لَا تَعۡلَمُونَ ٦٨ ﴿68 قُلۡ إِنَّ ٱلَّذِينَ يَفۡتَرُونَ عَلَى ٱللَّهِ ٱلۡكَذِبَ لَا يُفۡلِحُونَ ٦٩ ﴿69 مَتَٰعٞ فِي ٱلدُّنۡيَا ثُمَّ إِلَيۡنَا مَرۡجِعُهُمۡ ثُمَّ نُذِيقُهُمُ ٱلۡعَذَابَ ٱلشَّدِيدَ بِمَا كَانُواْ يَكۡفُرُونَ ٧٠ ﴿70
67He is the One who made for you the night, so that you may have rest in it, and (made) the day to see. Indeed, there are signs therein for a people who listen. 68They say, “Allah has got a son.” Pure is He. He is Self-Sufficient. To Him belongs what is in the heavens and what is in the earth. You have no proof for it. Do you allege about Allah what you do not know? 69Say: Those who fabricate lies against Allah shall not prosper. 70It will be a little enjoyment in this world; thereafter to Us they are bound to return; then We shall make them taste the severe punishment, because they used to disbelieve.
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Commentary

His saying, exalted and glorified is He: "He is the One who made for you the night so that you may dwell in it, and the day bright. Indeed, in that are signs for a people who listen." They said, "Allah has taken a son! Glorified is He! He is the Self-Sufficient. To Him belongs whatever is in the heavens and whatever is in the earth. Do you have any authority for this? Do you say about Allah what you do not know?" Say, "Indeed, those who invent lies against Allah will not succeed." A provision in this world, then to Us is their return. Then We will make them taste the severe punishment for what they used to disbelieve." When He affirmed the greatness of Allah, blessed and exalted is He, in the previous verse, He followed that in this one by alerting to His actions to clarify the greatness that was previously decreed. And His saying: "so that you may dwell in it" indicates that the day is for movement and action, and likewise it is in existence. This is because the movement of the night is difficult due to the absence of light. And His saying: "and the day bright" is metaphorical, for the day does not see, but it is a context for seeing. This is found in the speech of the Arabs, as the intended meaning of that is understood. From that is the saying of Dhī al-Rummah: (p-502) "Indeed, you have blamed us, O Mother of Ghīlān, in the journey, while you slept, and the night of the mounts is not for sleeping." And this is not from the aspect of lineage like a contented life and similar. Rather, it is like the saying of the poet: "As for the day, it is in chains and shackles, and the night is in the belly of a carved piece of wood." So He made the night and the day in these two states, and He does not mean except that He is in both of them likewise. And this verse is for a prisoner who used to spend the night in a wooden prison. And although this verse may be recited: "As for the day" in the accusative, in these words there is brevity and a reference to the listener's mind, for the lesson is that the night is dark in which one dwells, and the day is bright in which one acts. So a part of this was mentioned and the other part from the other side, and the mentioned two indicate the two that are left out. This is as in His saying, exalted is He: "And the example of those who disbelieve is like the example of one who calls to what he does not hear." [Al-Baqarah: 171]. And His saying: "they listen" means: and they comprehend. And the pronoun in "they said" refers to the disbelieving Arabs, and that was the saying of a group of them: "The angels are the daughters of Allah," and the verse afterwards encompasses all who say similar to this statement, such as the Christians and those who might believe that from the disbelievers. And "Glorified is He" is a source meaning: declaring Him free from that. This was explained by this Prophet, blessings and peace be upon him. And His saying: "He is the Self-Sufficient" is an absolute attribute, meaning He does not need anything from any direction. And a son is part of what He is self-sufficient from. And the truth is the saying of Allah, blessed and exalted is He: "Indeed, you are the poor to Allah." [Fatir: 15]. And His saying: "whatever is in the heavens and whatever is in the earth" refers to ownership, encompassing, and creation. And "if" is negating, and the authority is the evidence, and likewise its meaning where it has been repeated in the Qur'an. Then He reprimanded them with His saying: "Do you say about Allah what you do not know?"

'And His saying, the Exalted: "Say, Indeed, those who fabricate lies against Allah"—this is a warning to them that they will not attain their desires nor remain in blessing. This is the state of one who will end up in punishment, even if he is granted ease in his worldly life. And His saying: "A provision" is raised as a subject of beginning, meaning: that is a provision, or it is on the beginning with the implication: for them is a provision. And His saying: "Then to Us is their return"—to the end of the verse—is a true warning.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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636 / 1672