Ayah

Word by Word
فَالِقُ
(He is the) Cleaver
ٱلۡإِصۡبَاحِ
(of) the daybreak
وَجَعَلَ
and He has made
ٱلَّيۡلَ
the night
سَكَنٗا
(for) rest
وَٱلشَّمۡسَ
and the sun
وَٱلۡقَمَرَ
and the moon
حُسۡبَانٗاۚ
(for) reckoning
ذَٰلِكَ
That
تَقۡدِيرُ
(is the) ordaining
ٱلۡعَزِيزِ
(of) the All-Mighty
ٱلۡعَلِيمِ
the All-Knowing
فَالِقُ
(He is the) Cleaver
ٱلۡإِصۡبَاحِ
(of) the daybreak
وَجَعَلَ
and He has made
ٱلَّيۡلَ
the night
سَكَنٗا
(for) rest
وَٱلشَّمۡسَ
and the sun
وَٱلۡقَمَرَ
and the moon
حُسۡبَانٗاۚ
(for) reckoning
ذَٰلِكَ
That
تَقۡدِيرُ
(is the) ordaining
ٱلۡعَزِيزِ
(of) the All-Mighty
ٱلۡعَلِيمِ
the All-Knowing

Translation

He it is that cleaveth the day-break (from the dark): He makes the night for rest and tranquillity, and the sun and moon for the reckoning (of time): Such is the judgment and ordering of (Him), the Exalted in Power, the Omniscient.

Tafsir

He is the Cleaver of the daybreak (al-isbaah 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] baa' is [considered to have been] omitted [bi-husbaan], making it [husbaan] a circumstantial qualifier referring to an implied verb [such as yajriyaan, 'they follow courses'], that is, 'they follow courses precisely calculated [bi-husbaan]', as is stated in the verse of [soorat] al-Rahmaan [Q. 55:5]).That, mentioned, is the ordaining of the Mighty, in His kingdom, the Knowing, of His creation.

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