61ذٰلِكَ بِأَنَّ اللَّهَ يولِجُ اللَّيلَ فِي النَّهارِ وَيولِجُ النَّهارَ فِي اللَّيلِ وَأَنَّ اللَّهَ سَميعٌ بَصيرٌShabbir AhmedThis is because just as Allah merges the night into the day and merges the day into the night, (likewise, there are Divine Laws for fluctuation of people's fortunes) - And because Allah is Hearer, Seer.