Surah Al-Ma'arij — Ayah 40 (70:40)

English translation (Saheeh International)

So I swear by the Lord of [all] risings and settings¹ that indeed We are able

1. - i.e., Allāh (subḥānahu wa taʿālā), who determines the point at which the sun, moon and stars rise and set according to season and every position of observation.

Brief commentary

Allah takes an oath on the Lord of the rising places of the sun and the moon. Indeed, Allah is the Capable.