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تُولِجُ ٱللَّيْلَ فِي ٱلْنَّهَارِ وَتُولِجُ ٱلنَّهَارَ فِي ٱلْلَّيْلِ وَتُخْرِجُ ٱلْحَيَّ مِنَ ٱلْمَيِّتِ وَتُخْرِجُ ٱلَمَيِّتَ مِنَ ٱلْحَيِّ وَتَرْزُقُ مَن تَشَآءُ بِغَيْرِ حِسَابٍ
٢٧
-Âl ‘Imrân ( آل عمران )

Al Qushairi Tafsir

[3:27] You make the night pass into the day and You make the day to pass into the night; You bring forth the living from the dead, and You bring forth the dead from the living, You provide whom You will without reckoning'.
You make the night pass into the day so that the authority of the light of unity (tawhīd) prevails and nothing remains of the traces of the lower self and its darknesses. You make the day pass into the night so that it is as if the suns of the hearts were eclipsed, or as if the night continued and the morning was lost.
You bring forth the living from the dead so that it is as if listlessness was no more and the covenant of communion returned as a youth, and the promises of hearts became young and fresh. You bring forth the dead from the living until it is as if the tree of discontent sprouted and blossomed thorns, and as if the hopeless found nothing better and could not smell [the fragrance], and their hearts and eyes were confounded, just as they did not believe in it the first time [6:110].
You provide whom You will without reckoning so that there is no labor (kadd), no exertion (jahd), no sweat on the brow (jabīn), and no toil of the right hand (yamīn). His night is refreshment and repose (rāḥa), and His day is joy and delight (bahja). His hours are special gifts (karāmāt) and His moments are ways of drawing near (qurubāt). The different kinds of acts of His favoring cannot be enumerated by the tongue (lisān) and the inquiry into their full depth cannot be given expression or explanation (bayān). But in the glimmers we have given, there is some indication of how to speak of this.
It is said when He said: and seize the Kingdom from whom You will, there is a rude awakening for the drunken intoxication of anyone who thinks that he is a king, because he now sees his kingdom is vulnerable to extinction and knows that abasing himself to [God] in preserving His kingdom is worthier than vainglorious delusion and pomposity.
It is said the king, in the real sense of the word, is one whom nothing distracts from witnessing the One Who is the real King.