Tafsir for verses: 40:61, 40:62, 40:63, 40:64
ٱللَّهُ ٱلَّذِي جَعَلَ لَكُمُ ٱلَّيۡلَ لِتَسۡكُنُواْ فِيهِ وَٱلنَّهَارَ مُبۡصِرًاۚ إِنَّ ٱللَّهَ لَذُو فَضۡلٍ عَلَى ٱلنَّاسِ وَلَٰكِنَّ أَكۡثَرَ ٱلنَّاسِ لَا يَشۡكُرُونَ ٦١ ﴿61 ذَٰلِكُمُ ٱللَّهُ رَبُّكُمۡ خَٰلِقُ كُلِّ شَيۡءٖ لَّآ إِلَٰهَ إِلَّا هُوَۖ فَأَنَّىٰ تُؤۡفَكُونَ ٦٢ ﴿62 كَذَٰلِكَ يُؤۡفَكُ ٱلَّذِينَ كَانُواْ بِـَٔايَٰتِ ٱللَّهِ يَجۡحَدُونَ ٦٣ ﴿63 ٱللَّهُ ٱلَّذِي جَعَلَ لَكُمُ ٱلۡأَرۡضَ قَرَارٗا وَٱلسَّمَآءَ بِنَآءٗ وَصَوَّرَكُمۡ فَأَحۡسَنَ صُوَرَكُمۡ وَرَزَقَكُم مِّنَ ٱلطَّيِّبَٰتِۚ ذَٰلِكُمُ ٱللَّهُ رَبُّكُمۡۖ فَتَبَارَكَ ٱللَّهُ رَبُّ ٱلۡعَٰلَمِينَ ٦٤ ﴿64
61Allah is the One who made for you the night, so that you may have rest in it, and the day to let you see. Surely, Allah is most kind to people, but most of the people do not offer gratitude. 62This is Allah, your Lord, the Creator of everything. There is no god but He. Then, from where are you being reversed (by your selfish desires)? 63Similarly reversed were those who used to deny Our verses. 64Allah is the One who made for you the earth a place to live, and the sky a roof, and shaped you, and made your shapes so good - and provided you with a lot of good things. That is Allah, your Lord. So, Glorious is Allah, the Lord of the worlds.
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Commentary

'In the name of Allah, the Most Gracious, the Most Merciful' Allah is the One who made for you the night so that you may dwell in it, and the day as a sight. Indeed, Allah is the Possessor of grace upon mankind, but most of mankind does not give thanks. That is Allah, your Lord, the Creator of all things. There is no deity except Him. So how are you turned away? Likewise, those who used to deny the signs of Allah are turned away. Allah is the One who made for you the earth a resting place and the heaven a canopy. And He fashioned you and made your forms good, and He provided you from the good things. That is Allah, your Lord. So blessed is Allah, the Lord of the worlds. This is a reminder of the signs of Allah, the Exalted. And lessons, when the wise reflect upon them, lead them to the oneness of Allah, the Blessed and Exalted, and the acknowledgment of His lordship. His saying, 'and the day as a sight,' its meaning is: it is a time for seeing, as you say: a fasting day and a standing night. And His saying, 'the Creator of all things,' means the Creator of everything that is created. And what is impossible to be created, like the Qur'an and the attributes, does not fall under this generality. This is as He said, 'It destroys everything' [Al-Ahqaf: 25], its meaning is: everything is sent forth for its destruction. A group read: 'you are turned away' with a ت (taa), and a group read: 'they turn away' with a ي (yaa). The meaning in the first reading is: say to them, and 'you are turned away' means: you are diverted from the path of guidance. This is a confirmation in the sense of reproach and reprimand. Then He said to His Prophet, blessings and peace be upon him: 'Likewise, they are turned away,' meaning: in this manner and with this characteristic, Allah, the Exalted, turned away the disbelieving deniers of the signs of Allah, glorified and exalted is He, from the previous nations on the path of guidance. Then He clarified His grace, glorified and exalted is He, in that He made the earth a resting place and a bed for the servants, and the heaven a canopy and a roof. The people read: 'your forms' with a ض (dhammah) on the ص (sad), and Abu Razin read it with a كسر (kasrah). A group read: 'your forms' with a sukoon on the و (waw) like بُسْرَة (Busrah) and بُسْر (Busr). His saying, 'from the good things,' means: from the delightful things in taste, clothing, earnings, and other than that. And whenever the mention of the good things comes with the context of 'He provided you,' it is the delightful. And whenever it comes with the context of permissibility or prohibition - as He said, 'Say, who has forbidden the adornment of Allah which He has brought forth for His servants and the good things of provision?' [Al-A'raf: 32], and as He said, 'And He makes lawful for them the good things' [Al-A'raf: 157] - then the good things in this context are the lawful. And on this perspective, the view of Malik, may Allah have mercy on him, regarding the good and the harmful comes forth. And the saying of Ash-Shafi'i, may Allah have mercy on him, that the good things are the delightful things and the harmful things are the detestable is weak and is broken by the delightful forbidden things and the detestable lawful things that have no rebuttal in their essence. And as for where the good things occur with provision, they are merely a listing of blessings in what is pleasing to humans, especially this verse which addresses the disbelievers, for the blessings that they consider a blessing have been enumerated upon them. And the rest of the verse is clear.

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Ibn AtiyyahʿAbd al-Ḥaqq ibn Ghālib Ibn ʿAṭiyyah
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