61ذٰلِكَ بِأَنَّ اللَّهَ يولِجُ اللَّيلَ فِي النَّهارِ وَيولِجُ النَّهارَ فِي اللَّيلِ وَأَنَّ اللَّهَ سَميعٌ بَصيرٌ(Irfan-ul-Quran)That is because Allah causes the night to enter into the day and causes the day to enter into the night, and indeed Allah is All-Hearing, All-Seeing.