61ذٰلِكَ بِأَنَّ اللَّهَ يولِجُ اللَّيلَ فِي النَّهارِ وَيولِجُ النَّهارَ فِي اللَّيلِ وَأَنَّ اللَّهَ سَميعٌ بَصيرٌSyed V. AhamedThat is because Allah merges night into day, and He merges day into night, and surely, it is Allah Who hears (Sami’) and sees, (Baseer, all things).