40فَلا أُقسِمُ بِرَبِّ المَشارِقِ وَالمَغارِبِ إِنّا لَقادِرونَ(Saheeh International)So I swear by the Lord of [all] risings and settings1 that indeed We are able i.e., Allāh (subḥānahu wa ta‘ālā), who determines the point at which the sun, moon and stars rise and set according to season and every position of observation.