Tafsir alJalalayn Sura الأنعام Ayah No. 96

He is the Cleaver of the daybreak (al-isbāh is the verbal noun, meaning al-subh, ‘dawn’), in other words, He splits the morning shaft, the first light that appears after the darkness of night, and He has appointed the night for stillness, in which creatures rest from toil, and the sun and the moon (read both in the accusative, wa’l-shamsa wa’l-qamara, as a supplement to the [syntactical] status of al-layla, ‘the night’) for reckoning, for the calculation of [periods of] time (or [if the prefixed preposition] bā’ is [considered to have been] omitted [bi-husbān], making it [husbān] a circumstantial qualifier referring to an implied verb [such as yajriyān, ‘they follow courses’], that is, ‘they follow courses precisely calculated [bi-husbān]’, as is stated in the verse of [sūrat] al-Rahmān [Q. 55:5]).That, mentioned, is the ordaining of the Mighty, in His kingdom, the Knowing, of His creation.

Tafsir al-Jalalayn, trans. Feras Hamza
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فَالِقُ ٱلإِصْبَاحِ وَجَعَلَ ٱلْلَّيْلَ سَكَناً وَٱلشَّمْسَ وَٱلْقَمَرَ حُسْبَاناً ذٰلِكَ تَقْدِيرُ ٱلْعَزِيزِ ٱلْعَلِيمِ
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-Al-An‘âm ( الأنعام )