Ayah

Word by Word
هُوَ
He
ٱلَّذِي
(is) the One Who
جَعَلَ
made
لَكُمُ
for you
ٱلَّيۡلَ
the night
لِتَسۡكُنُواْ
that you may rest
فِيهِ
in it
وَٱلنَّهَارَ
and the day
مُبۡصِرًاۚ
giving visibility
إِنَّ
Indeed
فِي
in
ذَٰلِكَ
that
لَأٓيَٰتٖ
surely (are) Signs
لِّقَوۡمٖ
for a people
يَسۡمَعُونَ
(who) listen
هُوَ
He
ٱلَّذِي
(is) the One Who
جَعَلَ
made
لَكُمُ
for you
ٱلَّيۡلَ
the night
لِتَسۡكُنُواْ
that you may rest
فِيهِ
in it
وَٱلنَّهَارَ
and the day
مُبۡصِرًاۚ
giving visibility
إِنَّ
Indeed
فِي
in
ذَٰلِكَ
that
لَأٓيَٰتٖ
surely (are) Signs
لِّقَوۡمٖ
for a people
يَسۡمَعُونَ
(who) listen
Translation

He it is That hath made you the night that ye may rest therein, and the day to make things visible (to you). Verily in this are signs for those who listen (to His Message).
Tafsir

He it is Who made for you the night that you should rest therein, and the day to see: the attribution of sight (ibsaar) to 'the day' is figurative, since one is able to see during it. Surely in that are signs, indications of His Oneness, exalted be He, for a folk who are able to hear, hearing [in such a way so as] to reflect and be admonished.
All Might and Honor is for Allah -- He Alone has Full Authority within the Universe
Allah said to His Messenger,
وَلَا يَحۡزُنكَ قَوۡلُهُمۡ
Do not grieve over their speech,
Do not grieve because of the remarks of these idolators, and depend on Allah and ask for His help. Put your trust in Him.
إِنَّ الۡعِزَّةَ لِلّهِ جَمِيعًا
For all power and honor belong to Allah.
All might and honor belong to Him, His Messenger and the believers.
هُوَ السَّمِيعُ الۡعَلِيمُ
He is the All-Hearer, the All-Knower.
He hears the utterances of His servants and knows their affairs.
أَلا إِنَّ لِلّهِ مَن فِي السَّمَاوَات وَمَن فِي الَارۡضِ وَمَا يَتَّبِعُ الَّذِينَ يَدۡعُونَ مِن دُونِ اللّهِ شُرَكَاء إِن يَتَّبِعُونَ إِلاَّ الظَّنَّ وَإِنۡ هُمۡ إِلاَّ يَخۡرُصُونَ
Behold! Verily, to Allah belongs whosoever is in the heavens and whosoever is in the earth. And those who worship and invoke others besides Allah, in fact they follow not the partners, they follow only a conjecture and they do nothing but lie.
Allah stated that to Him is the dominion of the heavens and earth. But the idolators worship idols, that own nothing and can neither harm nor benefit anyone. They have no evidence to base their worship on them. They only follow their own conjecture, lies, and ultimately – falsehood
هُوَ الَّذِي جَعَلَ لَكُمُ اللَّيۡلَ لِتَسۡكُنُواۡ فِيهِ
He it is Who has appointed for you the night that you may rest therein, and the day to make things visible (to you).
Allah informed us that He is the One Who made the night for His servants to rest therein from weariness and exhaustion.
وَالنَّهَارَ مُبۡصِرًا
And the day to make things visible (to you).
bright and clear for them to seek livelihood and to travel to fulfill their needs.
إِنَّ فِي ذَلِكَ لايَاتٍ لِّقَوۡمٍ يَسۡمَعُونَ
Verily, in this are Ayat for a people who listen.
Those who hear these proofs and take a lesson from them. These Ayat can lead them to realize the greatness of their Creator and Sustainer.
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