Translation:

40. Now I do call to witness the Lord of all points in the East and the West that We can certainly

Notes (Tafseer)

5700. For the form of adjuration, cf. lxix. 38, n. 5665; also lvi. 75. Here the witness placed before us by Allah is His own power and glory manifested in the splendour of sunrise and sunset at different points through the solar year.

5701. See n. 4034 to xxxvii. 5. If Allah has such power in the wonderful phenomena of the rising of the sun at varying points, repeated year after year, can you not see that He can easily substitute better men than you Unbelievers and blasphemers?

5702. The transition from the singular "I" to the plural "We" may be noted. See n. 56 to ii. 38.